A   D  I  G  K  S  TP 


O  F    T  H  E 


REVENUE  LAWS 


O  F    T  H  E 


Sttatte:  of  Arkansas 


COMPILED  IN  AUDITOR'S  OFFICE 


—  BY 


AVERY  E.  MOORE 


1903 


THOMPSON  LITHOSNAPH  4  PRINTINa  CO. 


A  DIGEST 

O  F    T  H  E 

REVENUE  LAWS 

O  F    T  H  E 

Sttat^e  of  Arkansas 


COMPILED  IN  AUDITOR'S  OFFICE 

—  BY  — 

AVERY    E.  MOORE 


little:  rock,  arkansas- 

Thompson  Lithograph  and  Printing  Co. 
1  O  O  3 


Revenue  Laws 


OF  THE 


State  of  Arkain^sas 


definition  of  words  and  phrases. 
Section 

1.  Words  and  phrases  defined. 


property 


AND    PRIVILEGES     SUBJECT  TO 
TAXATION. 


2-3. 
4. 


"voPRIV 

I)  5. 
.  7. 


All  property  taxable. 
State  lands  sold  on  credit, 
taxable;  how  paid. 


when 


ft 


•  11. 


12. 


13. 


ILEGES     SUBJECT    TO    TAXATION  FOR 
STATE  PURPOSES. 

Farm  and  produce  peddlers  de- 
fined, and  exempted. 

Peddlers  defined. 

Peddlers  and  hawkers. 

Ex-Confederates  exempt  from  li- 
cense. 

Clock  peddlers,  stove  and  light- 
ning rod  agents. 
Sewing      machine  companies, 
agents,  etc. 

Privileges  aforesaid  to  be  exer- 
cised only  after  license  taken 
out. 

Penalty;  punishment. 

ISSUING  LIQUOR  LICENSE. 

state  and  county  tax;  fees;  col- 
lector and  clerk. 


privileges   subject  to  taxation  for 
county  purposes. 

Section. 

14,  15,  16.  Enumeration  of  and  rates. 

COLLECTION    OF    LICENSE  TAX. 

17.  Clerk  to  issue  blank  licenses  to 

collector. 

18.  When  license  to  expire. 

19.  License,  how  issued,  signed,  etc.; 

fee  of  collector. 

20.  Privilege   taxes   collected;  quar- 

terly report  of;  penalty  for 
failure. 

21.  Clerk  to  certify  such  taxes  due 

state  to  auditor;  duty  of  aud- 
itor. 

22.  Exhibiting     without     license  a 

breach  of  the  peace;  duty  of 
officer. 

23.  Persons   doing  business  without 

license;  duty  of  collector. 

24.  License  not  transferable. 

25.  Clerk  to  keep  account  with  col- 

lector; unissued  license  to  be 
returned, 

PROPERTY    EXEMPT    FROM    TAXATION.  " 

26.  Specification  of. 


1,1 


rate  of  taxation  for  state  purposes. 

Section. 
27.  Rates  specified, 

for  county  and  school  purposes. 

28,  29,  30,  31,  32.  Rates  specified;  when 
and  by  whom  levied;  when  cer- 
tified. 

FOR  cities  and  TOWNS. 

33.  Maximum  of,  for  all  purposes;  ex- 

ceptions. 

34.  Levies  for;   how  made  and  col- 

lected. 

BY  WHOM  and  how  OBJECTIONS  MAY  BE 
MADE  TO  LEVY  OF  TAXES. 

35.  36,  37.  Objections,  when  and  how 

made;  proceedings  in  such 
cases. 

property  WHEN,    BY    WHOM    AND  HOW 

LISTED. 

38.  How  and  by  whom  property  to  be 

listed. 

39,  40,  41,  42.  Owner,  agent,  guardian, 

etc.,  when  and  how  to  list. 

43.  Leaseholds,  by  whom  listed. 

44.  List,  every  person  to  make  out, 

verify  and  deliver  to  assessor; 
form  of  oath. 

45.  Penalty  for  failure  to  so  deliver. 

46.  Assessor  to  furnish  names  of  per- 

sons refusing  to  deliver  list  to 
prosecuting  attorney. 

47.  Assessor  not  to  take  list  without 

administering  oath;  penalty. 

48.  List,  what  to  set  forth. 

49.  Oath  of  person  having  no  taxable 

property. 

50.  Property  not  before  valued  to  be 

assessed,  when. 

51.  Personal  property,  etc.,  owned  by 

person  on  first  Monday  of  June 
to  be  assessed  to  him. 


Section. 

52.  Lands  sold  at  tax  sale  to  be  as- 

sessed in  name  of  purchaser. 

53.  Failure  to  list  lands;  clerk  to  en- 

ter penalty. 

MERCHANDISE. 

54.  Merchant,  who  held  to  be;  man- 

ner of  listing. 

55.  To  include  good  accounts,  notes, 

etc. 

manufactures. 

56.  Who  are;  when,  how  and  what  to 

list. 

BANKS,  BROKERS  AND  STOCK  JOBBERS. 

57.  What  deemed  to  be  a  bank. 

58.  When  to  list;   what  list  to  set 

forth,  etc. 

59.  Mode  of  valuation. 

60.  Bank  stock,  how  listed. 

61.  Taxes  assessed  upon  shares;  how 

paid. 

62.  Bank  statement,  where  returned; 

property,  how  taxed. 

63.  Notice  to  bank  by  assessor;  duty 

of  bank. 

64.  Failure  of  bank  to  make  state- 

ment; duty  of  assessor. 

65.  66.  Commencing  business,  to  re- 

port statement  of  average  value 
of  to  assessor;  penalty  for 
neglect. 

PULLMAN  CARS,  EXPRESS  AND  TELEGRAPH 
COMPANIES. 

67.  All  sleeping  or  dining  car,  tele- 
graph and  express  companies 
to  furnish  board  of  railroad 
commissioners  statements: 

First.  Copy  of  articles  of  in- 
corporation. 

Second.  Amount  of  capital 
stock,  describing  same. 

Third.  Total  number  of  miles 
on  which  operated  within  or 
without  the  state. 


-  5— 


Section. 

Fourth.  Number  of  miles  in 
state  operated.  Statement  to 
be  verified.  Board  may  ob- 
tain other  information. 

68.  Manner     of     obtaining  taxable 

value. 

69.  Valuation   to  be   apportioned  to 

the  counties.  Secretary  of  state 
to  certify  same. 

70.  Attorney-general  to  bring  suit  to 

enforce  back  taxes. 

71.  Office    furniture,    etc.,    how  as- 

sessed. 

72.  Pawn-brokers. 

MUTUAL  LOAN,  BUILDING,  GAS,  TELE- 
PHONE, WATER  AND  OTHER  CORPORA- 
TIONS AND  ASSOCIATIONS,  OTHER  THAN 
INSURANCE  COMPANIES  AND  CORPORA- 
TIONS IN  THIS  CHAPTER  SPECIALLY 
PROVIDED  FOR. 

73.  Mutual  building  and   loan  com- 

panies, how  shares  assessed. 

74.  Gas,  telephone,   etc.,  companies; 

when  to  list;  what  list  to  con- 
tain. 

75.  Notice  by  assessor  to  file  state- 

ment; penalty  for  failure  or  re- 
fusal. 

RAILROAD  COMMISSIONERS. 

76.  77.  Board  of;   who  to  compose; 

duty  of. 

MANNER  OF  LISTING   AND  VALLING  PROP- 
ERTY OF  RAILROADS. 

78,  79,  80,  81,  82,  83,  84,  85,  86.  By 
whom  and  how  property  of, 
listed;  what  list  to  set  forth; 
new  companies,  when  to  list; 
rolling  stock;  how  assessed; 
railroad  commissioners,  duty 
of;  duty  of  secretary  of  state. 

87.  All   other   personal   property  of 

company,  how  assessed. 

88.  Refusal  of  company  to  file  sched- 

ule, how  property  assessed. 


Section. 

89.  Penalty  for  such  refusal;  duty  of 

attorney-general. 

90.  Notice  of  secretary  of  state;  when 

given,  how  served. 

91.  Companies,  though  exempt,  must 

file  schedule. 

92.  Meetings    of    board  ,  when  and 

where  held. 

ASSESSOR. 

93.  How  elected  and  qualified;  bond 

of. 

94.  To  take  oath;  form  of. 

95.  Time  for  taking  extended. 

96.  Failure  to  take  oath,  office  vacant. 

97.  Requires  assessors  to  indicate  the 

race  of  persons  liable  to  taxa- 
tion. 

98.  99,  100,  101.  Compensation;  how 

ascertained  and  paid. 
102.  May  appoint  assistants,  duties  of 
103  To  give  notice  of  time  and  place  of 

assessing. 

104,  105.  Failure  to  deliver  list  to  as- 
sessor; duty  of  assessor. 

106.  Assessor  to  enter  penalty  against 

persons  so  failing;  what  an  ex- 
cuse. 

107.  Manner  of  procuring  lists  in  such 

cases. 

108.  109.  Lists,  when  to  be  delivered 

to  clerk;  oath  of  assessor;  duty 
of  clerk. 

110.  Increase  or  reduction  of  taxable 

property  since  last  assessment; 
to  be  returned,  when. 

111.  Assessor  to  be  governed  by  cer- 

tain rules. 

WHEN  AND  HOW  TO  ASSESS  REAL  ESTATE. 

112.  Assessor  to  return  tabulated  state- 

ment to  clerk  of  exempt  and 
taxable  property,  when;  oath  of 
assessor,  form  of. 

113.  114.  Duty    of    commissioner  of 

state  lands;  to  make  lists;  what 
to  contain. 


—6— 


Section. 

115.  Levee  boards  to  certify  lists  of 

lands  to  land  commissioner; 
duty  of  commissioner. 

116.  Real  property,  how  assessed;  de- 

scriptions, etc. 

117.  Assessor    may    enter  buildings, 

when. 

118.  County    court   to    have  surveys 

made  when,  how  done. 

119.  Duty  of  clerk  to  notify  surveyor. 

120.  Duty  of  recorder  to  provide  rec- 

ords, what  to  contain. 

121.  What  designations  of  tracts  suf- 

ficient. 

122.  Compensation    to    officials;  as- 

sessor. 

123.  Shall  make  separate  lists  of  ex- 

empt property. 

124.  When  assessor  to  furnish  owner 

with  copy  of  assessment,  with 
certificate  verifying  same. 

125.  Errors   in   description   of  lands, 

clerk  to  correct  and  certify  cor- 
rection to  collector. 

126.  Definition  of  the  term  town  and 

city. 

COUNTY    BOARD    OF  EQUALIZATION. 

127.  Who  to  compose;  how  and  when 

appointed. 

128.  When  and  where  to  meet;  organ- 

ization of. 

129.  Counties   with    two    districts  to 

have  board  for  each. 

130.  Duties  and  qualifications  of  board 

in  such  districts. 

131.  When  and  where  additional  board 

meets. 

132.  Duty  of  assessor. 

133.  Board  in  district  of  levying  court. 

134.  Duty  of  board  when  assessment 

of,  raised  to  give  notice;  how 
and  what  to  contain. 

135.  Procedure  in  such  cases. 

136.  County  to  pay  expense  of  notice, 

137.  Compensation  of  board. 

138.  Duty  of  board  to  hold  session, 


Section. 

when,  where  and  for  what  pur- 
pose. 

139,  140.  Power  and  duty  of,  in  equal- 
izing values. 

141.  County  clerk  to  keep  journal. 

142.  Vacancy,  how  filled. 

REAL  ESTATE. 

143.  Time  and   place  of  meeting  of 

board,  oath  to  be  taken. 

144.  Duty  of  clerk  of  county  court; 

duty  of  board. 

145.  Compensation  of  clerk. 

DUTIES  OF  CLERKS  OF  COUNTY  COURT  IN. 

146.  To  make  out  and  deliver  to  as- 

sessor abstract;  how  made  and 
what  to  contain. 

147.  To    furnish    assessor  necessary 

blanks. 

148.  Expenses  of  same  paid  by  county. 

149.  How  clerk  to  abstract  lands  of 

the  United  States,  of  this  state 
and  exempt  lands. 

150.  How  to  abstract  town  and  city 

lots. 

151.  Land  book  or  maps  to  be  pro- 

cured, what  to  contain;  where 
kept. 

152.  No   allowance   to   clerk   for  ab- 

stract, unless. 

WHEN    TO    ABSTRACT    REAL    PROPERTY  TO 
AUDITOR. 

153.  Clerk  to  transmit  abstract  of  real 

property  to  auditor;  what  ab- 
stract, to  show. 

TAX-BOOKS    AND   EXTENSION    OF  TAXES. 

154.  Clerk  to  make  schedule  of  taxa- 

ble property;  form  of. 

155.  When  county  has  two  districts. 

156.  157,  158,  159,  160,  161.  Duties  of 

clerk  in  making  out  tax-books; 
land,  how  entered,  etc. 
162.  Clerk  to  furnish  collector  and  col- 
lector to  post  list  of  delinquent 


Section. 

lands  at  each  collecting  pre- 
cinct. 

163.  Tax-books  to  be  delivered  to  col- 

lector, when. 

164.  Tax-books  to  be  public  records. 

165.  Clerk  to  transmit  statement  and 

abstract  to  auditor,  when. 

166.  Persons    failing    to     list  from 

sickness,  etc.,  may  deliver  state- 
ment to  assessor,  when. 

167.  Clerk  may  correct  errors  in  de- 

scriptions, etc. 

auditor's  duty. 

168.  Auditor  to   furnish  clerks  with 

blank  books,  etc.,  how  paid  for. 

169.  Rate  per  centum  of  state  taxes, 

auditor  to"  furnish  clerk  annu- 
ally. 

LIE?N    FOR   TAXES  WHEN  ATTACHES. 

170.  Liens  for  taxes  take  precedence 

of  all  others;  attaches  when; 
when  as  between  grantor  and 
grantee. 

171.  No  property  exempt  from  sale  or 

distress. 

172.  What  a  valid  assessment;  title  to 

vest  in  purchaser,  when. 

COLLECTOR. 

173.  Sheriff,  ex-ofjficio,  collector  of  all 

taxes. 

174.  May  appoint  deputies;  liable  for 

misconduct  of. 

175.  Sheriff  to  give  bond  as  collector; 

approval  of. 

176.  Conditions  of  bond. 

177.  Amount  of  bond;  where  filed. 

178.  Failure  to  give  bond  works  va- 

cancy; vacancy  how  filled. 

179.  Appointee    to     qualify    in  ten 

days;  failure  to  do  so. 

180.  Powers  and  duty  of  appointee. 

181.  When  collector  fails  to  qualify; 

proceeding,  by  whom  and  when 


Section. 

taxes  collected;  duty  of  treas- 
urer. 

182.  In  case  of  other  vacancies  in  the 

office  of  collector;  how  filled; 
when  to  qualify. 

183.  Duty  of  clerk  when  such  vacan- 

cies occur. 

184.  Extension  of  time  for  collection 

of  taxes  how  made. 

185.  Death  of  collector,  tax-books  and 

collections  to  be  turned  over  to 
successor. 

186.  Successor  to   receipt   for  same; 

auditor  to  charge  new  collector. 

187.  Collector  who  resigns  or  is  dis- 

qualified, to  pay  over  all  mon- 
eys, etc.,  and  take  receipt  for 
same. 

188.  Receipt,  to  show  what. 

NOTICE    OF    COLLECTION    OF  TAXES. 

189.  Collector  to  give  notice  of  collec- 

tion of  taxes. 

FUNDS  RECEIVABLE  FOR  TAXES. 

190.  191.  What    funds    receivable  for 

taxes. 

192.  In  kind,  collectors  to  pay  over, 

penalty. 

193.  Taxes    paid,    collector    liable,  if 

property  returned  delinquent, 
advertised,  etc. 

194.  Warrants,  etc.,  not  to  be  received 

at  discount,  penalty;  not  to  be 
received  from  collector  unless, 
penalty. 

TAX  RECEIPTS. 

195.  Receipt  for  tax,  what  to  specify; 

form  of. 

196.  Auditor  to  furnish  blank  form  of 

tax  record. 

197.  Record   of   receipts,   collector  to 

keep. 

198.  Manner  of  keeping  such  record. 


-8— 


Section, 

200,  201,  202,  203.  Book  when  filed  to 
be  record;  penalty  for  failure  to 
keep  record,  etc. 

COLLECTION  BY  DISTRAINT. 

204.  Distraint,  when;  no  distraint  for 

tax  on  realty,  except. 

205.  Garnishment,  when. 

206.  207,  2v8.  Fees    of    collector  for 

making  distress  and  sale;  com- 
mission for  collecting  revenue; 
distraint  when  taxpayer  is 
about  to  remove. 

DELINQUENT  LIST  OF  PERSONAL  PROPERTY. 

209.  Collector  to  file  list  of  with  clerk 

and  clerk  to  have  published. 

210.  County  court  to  credit  collector 

with,  when. 

211.  Collector  may  present  report  to 

county  judge,  when. 

212.  Delinquent  list,  collector  to  retain 

and  collect  when  possible,  for 
six  months. 

213.  No  allowance  for  delinquent  list, 

unless  verified  by  oath  of  col- 
lector; duty  of  court  or  judge. 

214.  Removal  of  taxpayer  to  be  noted 

on  return;  duty  of  clerk. 

215.  Collector  may  collect  delinquent 

tax,  when;  return,  how  made. 

216.  Delinquent  list  to  be  turned  over 

to  successor;  court  may  strike 
names  from  list,  when. 

217.  List  of  delinquent  officers;  collec- 

tor to  return. 

DELINQUENT  L]HT  OF  REAL  ESTATE. 

218.  Delinquent  list  of  real  estate,  col- 

lector to  return;  clerk  to  com- 
pare list  with  tax-books. 

219.  Collector  only  Id  pay  delinquent 

taxes  into  treasury;  clerk  to 
add  penalty. 

220.  Delinquent  lands,  how  advertised. 


Section. 

221.  Notice  of  sale,  form  of;  clerk  to 

record  list.  etc. 

SALE   OF   DELINQUENT  LANDS. 

222,  223,  224,  225,  226.  Collector  to  sell, 

where,  when,  etc.;  if  no  bid,  to 
be  sold  to  state;  no  collector  or 
deputy  to  be  purchaser. 

227.  Clerk  to  record  sales;  to  certify  to 

auditor  sales  to  state. 

228.  Collector  to  deliver  certificate  of 

purchase;  such  certificate  as- 
signable. 

229.  Lands  sold,  clerk  to  transfer  to 

name  of  purchaser;  fee  for. 

REDEMPTION    OF   LANDS    SOLD   FOR  TAXES. 

230.  231.  Lands    may    be  redeemed, 

when;  duty  of  clerk. 
232,  233,  234,  235.  Proceedings  for  re- 
demption;    application    to  be 
made  to  clerk;   duty  of  clerk 
and  treasurer. 

236.  Redemption  by  joint  tenant. 

237.  Lands  sold  to  state  may  be  re- 

deemed, how. 

TAX  DEEDS. 

238.  Deeds  on  tax  sales  made  by  clerk; 

form  of. 

239.  Deed,  how  signed  and  acknowl- 

edged; vests  what  title. 

240.  Persons    claiming    adverse  title, 

what  required  to  prove. 

241.  Part  interest,  purchaser  of  to  hold 

as  tenant  in  common. 

242.  Certificates  to  state,  made  when; 

what  title  vests. 

243.  244.  County  clerk  to  make  deeds 

for  lands  heretofore  sold,  when. 

245.  Clerk  to  enter  minute  of  all  deeds. 

246.  Clerk  authorized  to  make  deeds; 

fee  therefor. 

247.  Invalid  sale,  money  to  be  refund- 

ed; lien  on  land  for  same. 


—9— 


Section. 

248.  Sale  not  invalid  if  charged  in  tax- 

book  in  wrong  name. 

249.  Limitation  to  test  validity  of  sale 

two  years. 

250.  Improvements,  compensation  for; 

only  when. 

251.  Error  in  deed,  how  clerk  to  cor- 

rect. 

252.  As  corrected,  force  and  effect  of. 

PAYMENT  OF  TAXES  WHO  LIABLE  TO  PAY 

 GUARDIANS.    AGENTS,   ETC.  DUTIES 

AND  RIGHTS  OF. 

253.  254.  Persons  liable  to  pay,  duty  of. 
255,  256.  Party  having  care  of  lands 

liable  for  neglect. 

257.  Lien   of   agents   and   others  for 

services  and  advances;  prefer- 
ence. 

258.  Estate  in  reversion  forfeited  by 

neglect;  who  may  redeem;  lia- 
bility for  neglect. 

259.  260.  Joint    tenants,    etc.;  shares 

of;  taxes  and  penalties  to  be 
charged  on. 

SETTLEMENT    OF    COLLECTOR  WITH  THE 

CLERK. 

261,  262,  263.  Clerk  to  make  settle- 
ment and  certify  balance;  coun- 
ty court  to  examine. 

WITH  THE  ALTDITOR. 

264.  Settlement  of  collector  with  aud- 

itor, when  and  how  made. 

TO  PAY  OVER  MONEY  ABATER  SETTLEMENT. 

265.  To  pay  over  money  found  due  and 

take  duplicate  receipts;  one  to 
be  filed  with  clerk. 

FAILING  TO  PAY  MONEY  INTO  THE  STATE 
TREASURY  PENALTY    AND  PROCEED- 
INGS  TO  COLLECT. 

266.  Collectors  and  others  failing  to 

pay  into  state  treasury,  pen- 
alty. 


Section. 

2G7.  Distress  warrant  to  be  issued  by 
auditor. 

268.  Deed  by  officer  selling  lands  there- 

under, force  and  effect  of. 

269.  Lien  for  amount  due  on  property 

of  collector  and  sureties. 

270.  Warrant  to  be  indorsed  by  officer 

and  recorded. 

271.  Surplus  moneys  in  hands  of  of- 

ficer to  be  returned  to  parties 
entitled  to  same. 

272.  Fees  of  officer. 

273.  Moneys  collected  to  be  paid  into 

treasury  within  thirty  days;  li- 
ability for  neglect. 

F1NANCI.\L   REPORT   OF  CLERK. 

274.  275.  Clerk  to  publish  financial  re- 

port of  county;  how  paid  for. 

SETTLEMENT    OF    CLERKS    AND  SHERIFFS 
WITH  COURTS  OF  RECORD. 

276.  Clerks  to  collect  and  pay  over 

certain  taxes;  account  to  be  ver- 
ified. 

277.  Clerk   to  keep  open  account  of 

fines,  penalties,  etc.,  in  favor  of 
state  or  county. 

278.  Judges  to  audit  and  adjust  such 

accounts,  and  certify  to  county 
clerk  and  treasurer. 

279.  280.  Clerks  of  courts  of  record  to 

settle  with  sheriffs,  how. 

SETTLEMENT     OF     THE     COLLECTORS  AND 
OTHER    OFFICERS    WITH  THE 
COI'NTY  COURT. 

281.  Collectors  to  settle  with  county 

court  for  licenses  at  each  term 
thereof;  record  of. 

282.  To  settle  in  like  manner  for  all 

moneys  received;  on  failure, 
may  be  attached;  duty  of  clerk 
and  collector. 

283.  Sheriff  to  collect  all  taxes  on  con- 

victions, etc. 


—10- 


Section. 

284.  Sheriff  collecting  from  officer  to 

give  duplicate  receipts;  one  to 
be  filed  with  county  clerk. 

285.  Clerk    to    charge    collector  and 

treasurer  for  all  moneys  re- 
ceived under  this  act;  advertis- 
ing delinquent  lands,  how  paid. 

286.  Collector  to  pay  over  county  rev- 

enues, treasurer  to  give  dupli- 
cate receipts,  where  filed. 

287.  Forfeiture  on  failure  to  pay. 

288.  289,    290,    291,    292,    293,  294, 

295,  296,  297,  298,  299,  300,  301. 
Officers  and  persons  all  to  set- 
tle with  county  court  at  each 
term,  and  pay  over  moneys  due 
counties;  settlement  to  be  re- 
corded, what  to  show;  payment 
enforced,  how;  officer  may  be 
attached,  etc.,  when;  forfeiture, 
etc.;  neglecting  to  settle;  coun- 
ty court  to  adjust  account;  pen- 
alty, etc.;  judgment  and  execu- 
tion, when;  settlement  may  be 
re-examined;  balance  due  a 
lien;  judgment  and  execution 
against  delinquent  and  securi- 
ties; errors  discovered  within 
two  years;  notice  of  re-examin- 
ation. 

PENALTIES. 

302.  Collector  not  to  loan  or  use  pub- 

lic moneys,  penalty. 

303.  Officer's  neglect  or  refusal  of  duty 

under  this  chapter;  penalty. 

OFFICIAL   DISTRIBUTION    OF  TAXES. 

304.  Auditor  to  distribute  taxes  in  pos- 

session of  state;  clerk,  those  in 
possession  of  county. 

305.  General  revenue,  auditor  not  to 

draw  on  for  support  of  schools. 

REFUNDING      TAXES      ERRONEOUSLY  AS- 
SESSED  AND  PAID. 

306.  Taxes  paid  erroneously  refunded, 

how. 


Section. 

307.  Sale  of  land  void  if  taxes  have 

been  paid. 

SUITS  AGAINST  COLLECTORS  AND  OTHERS  

COSTS,  ETC. 

308.  Actions  against  collectors,  etc.^  for 

acts  respecting  collection  of 
revenue;  expenses  of,  how  paid. 

FINES,  PENALTIES  AND  FORFEITURES  GO  TO 
THE   COUNTIES  COLLECTION  OF. 

309.  All  fines,  penalties,  etc.,  imposed 

by  any  court  or  officer  go  to 
the  county;  exception. 

310.  Justices  of  the  peace  not  to  col- 

lect fines,  etc. 

311.  312,  313,  314,  315.  Justices  of  the 

peace  and  township  or  county 
officers  to  file  semi-annually  of- 
ficial transcripts  of  fines,  etc., 
in  office  of  circuit  clerk;  what 
same  to  show;  settlements  of 
collecting  officers,  when  and 
how  made;  clerk  to  audit;  duty 
of  clerk;  prosecuting  attorney 
to  bring  suit,  etc. 

316.  Clerk  of  circuit  court  to  furnish 

abstract  of  fines  to  county 
clerk;  what  abstract  to  show. 

317.  Sheriffs  only  to  collect  fines,  etc., 

in  circuit  courts;  when  to  pay 
over  to  treasurer  of  county. 

318.  Clerk   to   charge   treasurer  with 

such  moneys. 

319.  Clerk  to  charge  sheriff  with  all 

fines;  credit  on  deficit,  when. 

320.  Sheriff  not  to  be  credited  on  for- 

feited bail,  bond  or  recogni- 
zance, except, 

321.  Penalty   for  faiure  of  officer  to 

comply  with  act. 

322.  Deficit  of  collector  or  sheriff;  duty 

of  clerk  and  prosecuting  at- 
torney. 


—11— 


proceedings    to    protect    the  public 
revenues. 

Section. 

323.  Fraudulent  statement  of  accounts, 

etc.,  by  collectors  and  other  of- 
ficers; penalty  for. 

324.  Approval   of   such   accounts,  re- 

ceiving bribes,  etc.,  by  county 
judge;  penalty. 

325.  Proceedings  on  suit  by  taxpayer 

against  such  officer. 

326.  Proceedings  to  be  summary;  con- 

tinuance may  be  granted,  when. 

327.  Decree,  if  defendant  found  guilty; 

if  not. 

328.  Petitioner  to  enter  into  bond  to 

defendant. 

329.  Nothing  in  act  to  preclude  crim- 

inal prosecution  of  offenders. 

PROVISION  FOR  THE  COLLECTION  OP  OVER- 
DUE TAXES  FROM  CORPORATIONS. 

330.  Attorney-general    empowered  to 

bring  suit  for  overdue  or  un- 
paid taxes  of  corporations;  per- 
son interested  in  property  of 
corporations  to  be  made  party 
defendant;  governor  empow- 
ered to  employ  assistants  to  at- 
torney-general; compensation. 

331.  Clerk  to  publish  warning  order 

against  corporation  if  no  one 
can  be  found  on  whom  service 
may  be  had. 

332.  Complaint  to  describe  property  on 

which  taxes  have  accrued. 

333.  Court   to    determine   amount  of 

taxes,  penalties  and  costs  and 
to  whom  payable;  assessments 
to  be  referred  to  assessor,  or  to 
board  of  commissioners;  court 
empowered  to  hear  testimony. 

334.  Enforcing  lien  for  taxes;  in  case 

of  railroads,  to  be  enforced 
against  whole  line;  penalty  for 
failure  to  pay  within  specified 
time. 


Section. 

335.  Sale  of  property  under  decree  to 

l)e  made  in  same  manner  as 
other  foreclosure  liens  in  chan- 
cery; distribution  of  fund  col- 
lected. 

336.  Redemption  of  property  sold. 

337.  Deed  executed    to    purchaser  to 

have  same  force  and  effect  as 
other  deeds  for  property  sold 
under  decree  in  chancery. 

338.  Suits  under  this  act  to  take  prece- 

dence; appeals  can  not  be  taken 
after  thirty  days  from  date  of 
decree. 

339.  Decree  not  confined  to  counties  in 

which  suit  is  brought. 

RIVER  traders. 

340.  Who  declared  to  be.  ^ 

341.  Must  obtain  license. 

342.  License,  how  obtained  and  cost  of. 

343.  When  collector  to  demand  pay- 

ment for  license. 

344.  License  not  to  authorize  sale  of 

liquor. 

345.  Fixes  time  when  name  omitted 

for  any  cause  may  be  placed 
upon  list.  When  application  for 
placing  name  on  list  is  made 
after  tax-books  have  been  de- 
)ivered  to  collector,  duty  of 
clerk.  Penalty  for  failure  to 
return  assessment  at  proper 
time.  Duty  of  clerk  when  any 
property  has  been  omitted  from 
tax-books. 

346.  Persons  paying  poll-tax  entitled 

to  separate  receipt  therefor, 
and  to  have  name  placed  on 
list.  This  holds  good  though 
taxes  on  property  may  not  have 
been  paid. 

347.  Time  of  collecting  taxes  defined. 

Time  in  which  poll-tax  receipt 
holds  good.  Duty  of  auditor 
and  of  county  election  commis- 
sioners to  have  lists  state  time 


—  12— 


Section. 

receipt  authorizes  holder  to 
vote.  Auditor  to  furnish  each 
collector  with  poll-tax  receipts. 
Unlawful  for  collector  to  fur- 
nish receipt  other  than  legal 
printed  ones.  Collector  to  de- 
liver to  treasurer,  with  tax- 
books,  all  unused  blanks.  Fail- 
ing, auditor  to  charge  his  ac- 
count $1  for  benefit  of  general 
fund.  Auditor  not  to  issue 
quietus  until  such  penalties  are 
paid. 

FERRIES. 

348.  No  person  to  keep  ferry  across  a 

navigable  stream  without  a  li- 
cense from  county  court. 

349.  License  tax  therefor. 

350.  Clerk  to  issue  license  and  deliver 

to  sheriff. 

351.  Sheriff  to  settle  license  tax;  time 

of. 

352.  Imposes  an  inheritance  tax  of  five 

per  cent  in  certain  cases. 

353.  Property  to  be  appraised,  and  that 

not  bequeathed  to  kinfolks  to 
be  taxed.  Tax  lien  on  prop- 
erty. 


Section. 

354.  All  bequests  mafle  to  executors  in 

excess  of  reasonable  compensa- 
tion to  be  taxed. 

355.  Executors   to   pay   taxes  within 

one  year.  Penalty, 

356.  Administrator  to  collect  tax,  or 

deduct  same  from  value  of 
property. 

357.  Payment  of  tax  enforced  in  same 

manner  as  legacy. 

358.  Administrator  to   make  applica- 

tion to  court  for  settlement. 

359.  Administrators  may  sell  property 

to  pay  tax. 

360.  Administrator    to    notify  state 

treasurer  of  passing  of  prop- 
erty. 

361.  Taxes  erroneously  paid  to  be  re- 

funded. 

362.  Court  must  appoint  appraisers  in 

certain  cases. 

363.  Probate  court  to  have  jurisdiction 

over  matters  relating  to  tax. 

364.  No  final  settlement  to  be  made 

until  all  taxes  are  paid. 


DEFINITION  OF  TERMS  AND  PHRASES. 

Section  1.  The  term  ^'real  property  ixr.d  lands/*'  wlierever  nsed  in 
this  act,  shall  be  held  to  mean  and  include  not  only  the  land  itself,  whether 
laid  out  in  town  lots  or  otherwise,  with  all  things  therein  contained,  but  also 
all  buildings,  structures  and  improvements,  and  other  fixtares  of  whatever 
kind  thereon,  and  all  rights  and  privileges  belonging  or  in  any  wise  apper- 
taining thereto. 

The  term  ^'investment  in  bonds,"  wherever  used  in  this  act,  shall  be 
hekl  to  mean  and  include  all  moneys  invested  in  bonds  of  whatever  kind,  or 
certificates  of  indebtedness  commonly  called  scrip,  whether  issued  by  in- 
corporated or  unincorporated  companies,  towns,  cities,  townships,  counties, 
states  or  other  corporations,  held  by  persons  residing  in  this  state,  either  by 


-13— 


themselves  or  by  others  for  them,  whether  for  themselves  or  as  guardians, 
trustees  or  agents. 

The  term  '^investment  in  stocks,"  wherever  used  in  this  act,  shall  be 
held  to  mean  and  include  all  moneys  invested  m  public  stocks  of  this  or  any 
other  state,  or  in  any  association,  corporation,  joint  stock  company  or  other- 
wise, the  stock  or  capital  of  which  is  or  may  be  divided  into  shares,  which 
are  transferable  by  each  owner  without  the  consent  of  the  other  partners  or 
stockholders,  for  the  taxation  of  which  no  special  provision  is  made  by  this 
act,  held  by  persons  residing  in  this  state,  either  for  themselves  or  as  guard- 
ians, trustees  or  agents,  or  by  others  for  them. 

The  term  "oath,"  wherever  used  in  this  act,  shall  be  held  to  mean  oath 

or  affirmation.  Every  word  in  this  act  importing  the  masculine  gender  shall 
extend  and  be  applied  to  females  as  well  as  males,  and  the  word  "person,"  as 
used  in  this  act,  shall  be  held  to  mean  and  include  firm,  company  and  cor- 
poration. 

The  term  "personal  property,"  wherever  used  in  this  act,  shall  be  held 
to  mean  and  include: 

First.  Every  tangi])le  thing  being  the  subject  of  ownership,  whether 
animate  or  inanimate,  other  than  money,  and  not  forming  a  part  of  any 
parcel  of  real  property,  as  herein])efore  defined. 

Second.  The  capital  stock,  undivided  profits,  and  all  other  means  not 
forming  part  of  the  capital  stock  of  every  company,  whether  incorporated  or 
unincorporated,  and  every  share,  portion  or  interest  in  such  stock,  profits  or 
means,  by  whatsoever  name  the  same  may  be  designated,  inclusive  of  every 
share  or  portion,  right  or  interest,  either  legal  or  equitable,  in  and  to  every 
ship,  vessel  or  boat  of  whatsoever  name  and  description,  used,  or  designed  to 
be  used,  exclusively  or  partially,  in  navigating  any  of  the  waters  within  or 
bordering  on  this  state,  whether  such  ship,  vessel  or  boat  shall  be  within  the 
jurisdiction  of  this  state  or  elsewhere,  and  whether  the  same  shall  have  been 
enrolled,  registered  or  licensed  at  any  collector's  office,  or  within  any  col- 
lector's district  of  this  state  or  not. 

That  all  circulating  notes  of  national  banking  associations,  and  United 
States  legal  tender  notes,  and  all  other  notes  and  certificates  of 
the  United  States  payable  on  demand  and  circuhiting,  or  intended 
to  circulate,  as  currency,  and  gold,  silver  or  other  coin,  held  or  owned  by 


—14— 


any  citizen  or  resident  of  the  State  of  Arkansas,  shall  be  and  is  hereby  made 
taxable  for  all  state,  county,  school  and  municipal  purposes,  and  each  per- 
son in  the  state  required  by  law  to  list  property  shall  make  out  and  deliver 
to  the  assessor,  verified  by  his  oath  or  affirmation,  a  list  of  all  such  moneys 
and  certificates  and  circulating  notes  described  in  this  section,  in  his  pos- 
session or  under  his  control  on  the  first  day  of  June  of  each  year,  and  which 
he  is  hereby  required  to  list  for  taxation,  either  as  holder  or  owner  thereof, 
or  as  guardian,  parent,  husband,  executor,  administrator,  receiver,  account- 
ing officer,  partner,  agent  or  factor.    Act  Fehruary  12,  1895. 

All  citizens  of  this  state  shall,  when  they  give  to  the  assessor  a  list  of 
their  personal  property,  moneys  and  credits,  state  under  oath  whether  they 
have  any  such  deposits  or  balances  on  account  or  otherwise,  and  the  amount 
of  such  deposits,  balance  or  otherwise  on  account. 

The  term  '^credits/'  wherever  used  in  this  act  shall  be  held  to  mean  the 
excess  of  the  sum  of  all  legal  claims  and  demands,  whether  for  money  or 
other  valimhle  things,  or  for  labor  or  service  due,  or  to  become  due,  to  the 
person  liable  to  pay  taxes  thereon,  including  deposits  in  banks  or  with  per- 
sons in  or  out  of  this  state,  when  added  together  (estimating  every  such 
claim  or  demand  at  its  true  value  in  money),  over  and  above  the  sum  of  legal 
hona  fide  debts  owing  by  such  person.  In  making  up  the  sum  of  such  debts 
owing,  there  shall  be  taken  into  account  no  obligation  to  any  mutual  insur- 
ance company ;  nor  any  unpaid  subscription  to  the  capital  stock  of  any  joint 
stock  company ;  nor  any  subscription  for  any  religious,  scientific,  literary  or 
charitable  purpose;  nor  any  acknowledgment  of  any  indebtedness,  unless 
founded  on  some  consideration  actually  received,  and  believed  at  the  time 
of  making  such  acknowledgment  to  be  a  full  consideration  therefor;  nor  any 
acknowledgment  of  debt  made  for  the  purpose  of  diminishing  the  amount 
of  credits  to  be  listed  for  taxation;  nor  any  greater  amount  or  portion  of  any 
liability  as  surety  than  the  person  required  to  make  the  statement  of  such 
credits  believes  that  such  surety  is  in  equity  bound  and  will  be  compelled 
to  pay  or  contri1)ute. 

Pensions  receivahle  from  the  United  States,  or  from  any  state  (salaries 
or  payments  excepted),  shall  not  be  held  to  be  annuities  within  the  meaning 
of  this  act. 


—15— 


PROPERTY  AND  PRIVILEGES  SUBJECT  TO  TAXATION. 

Sec.  2.  All  property,  whether  real  or  personal,  in  this  state;  all 
moneys,  credits,  investments  in  bonds,  stocks,  joint  stock  companies,  or 
otherwise,  of  persons  residing  therein ;  the  property  of  corporations  now  ex- 
isting or  hereafter  created,  and  property  of  all  banks  or  banking  companies 
now  existing  or  hereafter  created,  and  of  all  bankers  and  brokers,  shall  be 
subject  to  taxation;  and  such  property,  moneys,  credits,  investments  in 
bonds,  stocks,  joint  stock  companies  or  otherwise,  or  the  value  thereof,  shall 
be  entered  on  the  list  of  taxable  property  for  that  purpose  (a). 

Sec.  3.  It  shall  be  the  duty  of  the  county  assessor  in  each  county 
whenever  any  person  shall  commence  any  new  business  within  the  limits  of 
ihe  county  after  the  regular  time  for  the  assessment  of  taxes  shall  have  ex- 
pired and  the  assessment  books  shall  have  been  filed  with  the  county  clerk 
to  assess  the  value  of  such  business  and  merchandise,  and  he  shall  make 
an  extra  assessment  thereof  and  file  the  same  with  the  clerk,  who  shall 
thereupon  place  the  same  upon  the  tax  books  and  extend  the  taxes  thereon, 
and  the  collector  shall  proceed  to  collect  said  tax  the  same  as  other  taxes. 
Provided,  that  no  person  shall  be  compelled  to  pay  taxes  on  the  same  prop- 
erty twice  in  any  one  year.   Act  March  4,  1895. 

Sec.  4.  All  tracts  of  land  set  apart  for  school  or  other  purposes,  and 
donated  to  tho  state  by  the  congress  of  the  United  States  for  a  specific  pur- 
pose, and  sold  under  the  authority  of  the  laws  of  this  state  to  any  person, 
shall  be  subject  to  taxation,  as  other  land  in  this  state,  immediately  after 
sale;  but  such  lands  shall  not  be  sold  for  taxes  until  the  purchase  money 
therefor  shall  be  fully  paid  (b),  but  shall  be  returned  delinquent,  as  other 
lands,  and  the  personal  property  of  the  purchaser  shall  be  subject  to  sale  to 
pay  the  taxes  thereon.  Provided,  until  such  payment  of  taxes,  or  the  col- 
lection thereof  from  the  personal  property,  such  lands  shall  be  continued  on 
the  tax-books,  and  the  taxes  of  each  year  charged  thereon  and  added  to  the 

(a)  The  right  to  impose  taxes  upon  citizens  and  property  for  the  support 
of  the  state  government,  may  be  restricted  by  the  constitution,  but  needs  no 
clause  to  confer  it.    Ouachita  Go.  v.  Rumph,  43 — 525. 

Notes,  bills  of  exchange,  stock  and  securities  of  all  kinds  are  property,  and 
subject  to  taxation.  lb. 

A  note  given  for  land,  and  the  land  itself  are  both  subject  to  taxation;  the 
note  as  property  of  the  holder  and  the  land  as  property  of  the  purchaser.  lb. 

(b)  See  Sec.  4674.  Land  purchased  from  the  United  States  is  subject  to 
taxes  as  soon  as  entry  is  made  and  the  purchase  price  paid,  although  no  patent 


—16— 


tax  and  penalty  due  when  the.saaie  became  delinquent  until  payment  be 
made  or  the  lands  resold  by  the  proper  officer  or  authority,  pursuant  to  the 
laws  in  force  for  the  sale  of  such  lands.   Act  March  31,  1883,  sees.  1-3. 

When  the  mineral  rights  in  any  land  shall,  by  conveyance  or  otherwise, 
be  held  by  one  or  more  persons,  and  the  fee  simple  in  the  land  by  one  or 
more  other  persons,  it  shall  be  the  duty  of  the  assessor  when  advised  of  the 
fact,  either  by  personal  notice,  or  by  recording  of  the  deeds  in  the  office  of 
the  recorder  of  the  county,  to  assess  the  mineral  right  in  said  lands  separate 
from  the  general  property  therein.  And  in  such  case,  a  sale  of  the  mineral 
rights  for  non-payment  of  taxes  shall  not  affect  the  title  to  the  land  itself^ 
nor  shall  a  sale  of  the  land  for  non-payment  of  taxes  affect  the  title  to  the 
mineral  rights.    Act  March  1,  1897. 

PRIVILEGES  SUBJECT  TO  TAXATION  FOR  STATE  PURPOSES. 

Sec.  5.  Whoever  shall  be  engaged  in  the  business  of  selling  goods, 
wares  or  merchandise  of  any  description  other  than  articles  grown,  produced 
or  manufactured  by  such  seller  himself,  or  for  those  for  whom  he  is  em- 
ployed, and  who  shall  take  in  exchange  therefor  eggs,  chickens,  hides,  peltry, 
furs,  fruit,  vegetables  or  other  articles  usually  grown,  produced  or  manu- 
factured on  farms,  shall  be  knoAvn  and  styled  ^Tarm  and  Produce  Peddlers,''' 
and  shall  be  entitled  to  carry  on  such  business  in  this  state  without  any  tax 
or  license  therefor,  and  may  give  and  receive  money  in  carrying  on  said 
business  when  necessary  or  when  change  can  not  otherwise  Ije  made.  Act 
March  27,  1893. 

Sec.  ().    Whoever  shall  engage  in  the  business  of  selling  goods,  wares, 

or  merchandise  of  any  description,  other  than  articles  grown,  produced  or 

manufactured  by  the  seller  himself,  or  by  those  in  his  employ,  by  going 

from  house  to  house,  or  place  to  place,  either  by  land  or  water,  to  sell  the 

same,  is  declared  to  be  a  peddler  or  hawker.    Act  March  13,  1885. 

is  issued.  Diver  v.  Friedham,  43 — 203;  Smith  v.  HoUis,  46 — 17;  Burchami  v. 
Terry,  55—398. 

Taxes  a^-e  a  lien  on  personal  property  and  follow  it  into  whatsoever  hands 
it  goes.    Brideivell  v.  Morton,  46 — ^73. 

Illegal  taxes  may  be  enjoined  when  such  injunction  will  prevent  a  multi- 
plicity of  suits.    Little  Rock,  v.  Prather,  46 — 471. 

The  collection  of  taxes  partly  illegal  will  not  be  enjoined  without  an  offer 
to  pay  the  legal  part.    Brideivell  v.  Morton,  46 — 73. 

A  state  court  can  not  enjoin  a  tax  levied  pursuant  to  a  mandamus  from  a 
federal  court.    Gaines  t'.  Springer.  46 — 502. 

Taxes  illegally  collected  may  be  recovered  back.  Magnolia  v.  Sharman, 
46—358. 


—17— 


Sec.  7.  There  shall  be  levied  and  collected  as  a  state  tax  the  sum  of 
twenty-five  dollars  on  each  and  every  hawker  or  peddler,  whether  by  land  or 
water  (c),  for  the  privilege  of  hawking  and  peddling  goods,  wares  and  mer- 
chandise throughout  this  state  for  the  term  of  six  months  and  less. 

Sec.  8.  It  shall  be  lawful  for  any  indigent  or  disabled  ex- Confederate 
or  United  States  soldier  or  sailor,  and  all  blind  persons  residing  in  this 
state,  to  engage  in  what  is  commonly  known  as  hawking  and  peddling,  to 
give  illustrated  lectures  and  magic  lantern  exhibitions  and  such  other  like 
entertainments  without  paying  either  state,  county,  city  or  town  license  or 
tax  for  the  privilege  of  so  doing;  provided,  that  the  provisions  of  this  act 
shall  not  apply  to  any  ex- Confederate  or  United  States  soldier  or  sailor 
drawing  a  pension  exceeding  eight  dollars  per  month. 

Before  any  ex-Confederate  or  United  States .  soldier  or.  sailor  shall  be 
entitled  to  any  of  the  privileges  set  out  in  this  act,  he  shall  make  an 
affidavit  in  writing  before  some  officer  authorized  by  law  to  admin- 
ister oaths,  that  he  is  a  resident  of  this  state,  and  that  he  was  properly  mus-* 
tered  in  and  served  as  a  soldier  or  sailor  in  the  army  or  navy  of  the  Con- 
federacy or  United  States.  A  certificate  of  the  county  judge  of  the  county 
in  which  any  ex-Confederate  or  United  States  soldier  or  sailor  resides,  set- 
ting forth  that  said  soldier  or  sailor  has  complied  with  the  provisions  of  tliis 
act,  and  that  he  is  entitled  to  the  benefits  and  privileges  set  out  in 
this  act,  shall  be  sufficient  proof  of  the  indigency  or  disability  and  of  the 
service  of  said  soldier  or  sailor  in  the  Confederate  or  United  States  army  or 
navy;  provided,  that  nothing  in  this  act  shall  be  so  construed  as  to  authorize 
the  peddling  of  any  ardent  spirits  or  intoxicating  liquors,  upon  which  a 
license  is  now  imposed  by  law;  provided,  further,  that  the  privileges  here- 
unto granted  shall  not  be  assignable  or  transferable  to  or  used  by  any  otlwr 
person  other  than  the  original  person  or  persons  to  whom  a  certificate  lias 
been  issued  as  provided  by  this  act. 

See.  9.  There  shall  be  levied  and  collected  as  a  state  tax  the  sum  of 
one  hundred  dollars  upon  each  and  every  clock  peddler,  each  and  every  agent 
for  the  sale  of  lightning  rods  and  stove-range  agents,  doing  business  in  this 
state  for  the  term  of  one  year  or  less.   Act  March  31,  1883,  sec.  4. 

Sec.  10.    There  shall  be  levied  and  collected  as  a  state  tax,  upon  each 

(c)  See  Sec.  67407" 

2 


—18— 


and  every  sewing  machine  company,  or  general  agent  for  the  sale  of  sewing 
machines,  doing  business  in  this  state,  for  the  term  of  one  year  or  less,  the 
sum  of  two  hundred  dollars,  to  be  paid  into  the  state  treasury.-  Provided, 
any  sewing  machine  company  or  general  sewing  machine  agent,  who  shall 
have  paid  said  tax,  may  send  his  or  their  employes,  or  such  agents,  into  any 
other  county  or  counties  than  that  in  which  his  or  their  principal  business 
may  be  carried  on,  upon  payment  of  a  county  tax  of  five  dollars  for  each 
employe  or  sub -agent  in  each  of  such  additional  counties  wherein  such  em- 
ploye or  sub-agent  may  be  engaged  in  carrying  on  any  part  of  his  or  their 
said  business,  for  the  term  of  one  year  or  less.  Provided  further,  it  shall  be 
unlawful  for  the  clerk  of  any  county  to  issue  any  liceuse  to  any  such  em- 
ploye or  sub-agent,  until  he  shall  be  satisfied  from  the  receipt  of  the  treas- 
urer of  state  tl^at  the  said  sewing  machine  company  or  general  sewing  ma- 
chine agent  had  first  paid  the  said  state  tax  of  two  hundred  dollars  into  the 
state  treasury  as  aforesaid  (d).    Act  April  2,  1885,  sec.  1. 

Sec.  11.  Every  person  wishing  to  engage  in  the  business  of  hawking 
or  peddling,  peddling  clocks,  or  as  agents  for  the  sale  of  sewing  machines, 
lightning  rods,  stove  ranges,  or  wishing  to  engage  in  the  sale  of  spirituous, 
vinous  or  malt  liquors  in  this  state,  shall  first  pay  for  and  take  out  a  license 
for  the  privilege  of  engaging  in  any  business  specified  by  law  (e). 

Sec.  12.  Any  person  who  shall  engage  in  the  business  of  hawking  or 
peddling,  or  in  peddling  clocks  (or  as  agent  for  the  sale  of  sewing  ma- 
chines, stove  ranges  or  lightning  rods),  or  shall  engage  in  the  sale  of  spir- 
ituous, vinous  or  malt  liquors  in  this  state,  without  having  paid  the  tax  as 
provided  in  this  act  for  said  privilege,  shall  be  guilty  of  a  misdemeanor,  and, 
upon  conviction,  shall  be  fined  in  double  the  amount  of  license  he  would 
be>by  the  provisions  of  this  act  chargeable  with.   Act  March  31,  1883,  sec.  4. 

Sec.  13.  Any  j^erson  who  shall  obtain  annual  license,  as  provided  in 
section  4851,  Sandels  &  Hill's  Digest,  shall  pay  to  the  collector  of  the 
county  wherein  such  license  is  procured,  the  sum  of  five  hundred  dollars  as 
a  county  tax,  and  the  sum  of  three  himdred  dollars  as  a  state  tax,  for  the 
general  revenue  fund,  and  two  per  cent,  upon  the  amount  paid  as  collector's 
fees  (d),  and  two  dollars  for  each  license  for  clerk's  fees,  and  shall  pay  the 

(d)  See  Baker  v.  State,  44—134. 

(e)  See  State  v.  Washmood,  26  8.  W.  Rep.,  13;  Black  well  v.  State,  45—90. 
See  for  liquor  laws,  chap.  CI. 

See  Sec.  6638.    The  authority  of  the  legislature  to  regulate  the  exercise  of 


—19- 


same  amount  of  tax  and  fees  for  a  license  for  any  period  less  than  one  year, 
but  no  license  shall  continue  in  force  longer  than  the  thirty-first  day  of 
December,  succeeding  the  issuance  of  the  same.    Act  April  8,  1891. 

There  shall  be  levied  and  collected,  as  a  state  tax  for  state  purposes, 
the  sum  of  fifty  dollars,  upon  each  and  every  wholesale  dealer  in  malt 
liquors,  for  the  term  of  one  year  or  less. 

There  shall  be  levied  and  collected  as  a  county  tax  for  county  purposes, 
the  sum  of  one  hundred  dollars,  upon  each  and  every  wholesale  dealer  in 
malt  liquors,  for  the  term  of  one  year  or  less. 

Nothing  in  this  act  shall  be  construed  to  apply  to  wholesale  dealers  who 
have  or  may  procure  retail  license  as  provided  by  law.   Act  March  31,  1887. 

PRIVILEGES  SUBJECT  TO  TAXATION  FOR  COUNTY  PURPOSES. 

Sec.  14.  In  addition  to  the  revenue  arising  from  ferry,  dramshops 
and  drinking  saloon  license,  which  is  appropriated  for  county  purposes, 
there  shall  be  levied  and  collected  a  county  tax  on  the  following  articles : 

A  tax  of  three  dollars  on  each  criminal  conviction  in  courts  of 
record  (f). 

A  tax  of  three  dollars  on  each  civil  suit  in  courts  of  record,  where  a 
verdict  is  rendered  by  a  jury. 

A  tax  of  fifty  cents  upon  each  writ  of  summons  and  writ  of  execution 
issued  out  of  any  of  the  courts  of  record  in  this  state ;  and, 

A  tax  of  fifty  cents  upon  the  certificate  of  record  of  each  instrument  of 
writing  recorded  in  any  recorder's  office  of  this  state.  Provided,  mortgages 
shall  not  be  taxed  more  than  fifteen  cents.  And  a  tax  of  fifty  cents  on  each 
marriage  license  issued.  Courts  of  justice  of  the  peace  are  not  courts  of 
record  within  the  meaning  of  this  section*  (g).    Act  April  8,  1889. 

Sec.  15.  Any  person  who  is  not  in  any  manner  connected  with  any 
sewing  machine  company  as  partner,  shareholder  or  agent,  and  who  is  not 
under  contract  of  any  kind  with  such  company,  and  who  simply  peddles 

privileges  or  the  following  of  pursuits  and  occupations  does  not  fall  properly 
within  its  taxing  powers,  but  within  its  police  powers.  So  rersons  desiring  to 
exercise  privileges  or  engage  in  callings  really  useful  to  society  may  be  required 
to  obtain  license  and  pay  a  reasonable  compensation  therefor  such  as  the  keepers 
of  ferries,  draymen,  hackmen,  and  even  persons  who  furnish  meat  or  bread  to 
communities.    Straub  cG  Lohman  v.  Gordon,  27 — 625;  Cooley's  Const.  Lim.,  496 — 7. 

(f)  See  Murphy  v.  State,  38—514. 

(g)  See  Lee  County  v.  Abrahams,  34 — 166. 


—20- 

sewing  machines  in  his  own  right,  may  peddle  the  same  by  paying  twenty- 
five  dollars  county  license  (h).  Act  April  2,  1885,  sec.  2. 
Sec.  16.  There  shall  be  collected  as  a  county  \ax: 
First.  The  sum  of  twenty-five  dollars  on  each  and  every  hawker  or 
peddler,  by  land  or  water  (i)  for  the  privilege  of  hawking  and  peddling 
goods,  wares  and  merchandise  in  any  county  m  this  state  for  the  term  of  six 
months  or  less. 

Second.  The  sum  of  one  hundred  dollars  on  each  and  every  circus  or 
menagerie  for  each  day's  exhibition  given  in  any  county  in  this  state,  and 
fifty  dollars  for  each  side-show  connected  therewith.  Act  March  31,  1883^ 
sec.  6. 

Third.  That  the  county  court  of  each  county  shall  fix  the  amount  of 
county  tax  for  each  and  every  public  exhibition  given  by  any  person  or  per- 
sons in  any  county  in  this  state,  any  part  of  the  proceeds  of  which  is  for  his 
or  her  personal  profit,  and  such  licenses  may  be  fixed  for  each  exhibition, 
or  monthly,  quarterly,  or  annually,  in  the  discretion  of  the  county  court. 

Provided,  that  this  section  shall  not  apply  to  theaters  and  opera  houses 
in  cities  of  the  first  and  second  class  and  incorporated  towns  where  no  liquor 
is  sold  by  the  management  or  on  the  premises. 

Provided,  further,  that  in  cities  of  twenty  thousand  (20,000)  inhab- 
itants and  over  the  license  for  theaters  and  opera  houses  where  no  liquor 
is  sold  on  the  premises  shall  be  one  hundred  dollars  ($100.00)  for  county 
purposes. 

The  exceptions  in  this  act  shall  not  be  construed  to  apply  to  what  is 
generally  known  as  theaters  comique  or  variety  theaters.   Act  May  23,  1901. 

Fourth.  The  sum  of  ten  dollars  upon  each  and  every  auctioneer  who 
follows  the  business  for  profit,  for  the  privilege  of  selling  any  lands,  goods, 
wares  and  merchandise  at  public  outcry  in  any  county  in  this  state  for  the 
term  of  six  months  or  less  (j).   Act  March  31,  1883,  sec.  6. 

That  hereafter  before  any  person,  either  as  owner,  manufacturer  or 
agent,  shall  travel  over  or  through  any  county  and  peddle  or  sell  any  light- 
ning rod,  steel  stove  range,  clock,  pump,  buggy,  carriage  and  vehicles  or 

(h)  See  Baker  v.  State,  44—134. 

(i)  See  Sees.  6411  and  6738. 

(j)  Auctioneers  are  also  required  to  pay  a  duty  on  sale  made  by  them.  See 
Sec.  451. 


—21— 


either  of  said  articles  he  shall  procure  a  license  as  hereinafter  provided  from 
the  county  clerk  of  such  county,  authorizing  such  person  to  conduct  such 
business.  Provided,  nothing  in  thijr  act  shall  apply  to  any  resident  merchant 
in  said  county. 

That  any  person,  before  engaging  in  the  sale  of  such  articles,  as  men- 
tioned above  shall  pay  into  the  county  treasury  of  such  county,  the  sum 
of  two  hundred  ($200.00)  dollars,  taking  the  receipt  of  the  treasurer 
therefor,  which  receipt  shall  state  for  what  purpose  the  money  was  paid. 
The  county  clerk  of  such  county,  upon  the  presentation  of  such  receipt  shall 
take  up  the  same  and  issue  to  such  person  a  certificate  or  license  authoriz- 
ing such  person  to  travel  over  such  county  and  sell  such  articles  or  article 
for  a  period  of  one  year  from  the  first  day  of  January  preceding  the  date  of 
such  license. 

Any  person  who  shall  travel  over  such  county  and  sell  or  offer  to  sell 
any  of  the  above  enumerated  articles,  without  first  procuring  the  license 
herein  provided  for  shall  1)0  deemed  guilty  of  a  misdemeanor,  and  upon 
conviction,  siiall  be  fined  in  any  sum  not  less  than  two  hundred  ($200.00) 
dollars,  nor  more  than  five  hundred  ($500.00)  dollars.    Act  April  29,  1901. 

COLLECTION  OF  LICENSE  TAX. 

Sec.  17.  Tt  shall  ])e  the  duty  of  the  clerk  of  the  county  court  to  issue 
blank  licenses  for  the  privileges  and  purposes  mentioned  in  this  act  (ppp), 
and  deliver  them  to  the  collector,  and  charge  iiim  with  the  amount  thereof, 
specifying  in  each  case  the  number  and  amount  oi  each  kind  of  license 

(qqq)- 

Sec.  18.  In  case  where,  by  the  provisions  of  this  act,  the  privilege  is  to 
be  for  twelve  months,  or  less,  such  license  shall  expire  on  the  thirtieth  day  of 
April  next  after  the  date  of  the  delivery  thereof  by  the  collector  to  the  party 
applying  for  the  same,  and  in  case  where  the  privilege  is  to  be  for  six 
months,  or  less,  such  license  shall  expire  on  the  thirtieth  day  of  June  and 
the  thirty-first  day  of  Decemlicr,  respectively,  next  after  the  date  there- 
of (*). 

Sec.  19.    Each  blank  license  shall  be  signed  by  the  clerk,  and  authenti- 

(ppp)  See  Sees.  6406  and  6412. 

(qqq)  See  Crawford  v.  Carson,  35 — 565. 

(*)  But  see  Sec.  6641,  and  as  to  liquor  license,  see  chapter  CI. 


—22— 


cated  by  the  seal  of  the  county  court,  and  the  collector  in  granting  every 
license  shall  fill  up  and  countersign  one  of  the  blank  licenses  delivered  to 
him  by  the  clerk  of  the  county  court,  and  no  license  unless  thus  signed,  au- 
thenticated and  countersigned  shall  authorize  or  avail  any  person  to  act 
under  the  same.  The  collector  shall  be  entitled  to  five  per  cent,  commis- 
sions on  each  license  for  amount  collected,  to  be  paid  by  the  person  receiv- 
ing the  license.   Act  March  31,  1883,  sec.  15G. 

Sec.  20.  The  privilege  taxes  paid  as  herein  provided  to  the  collector 
shall  be  reported  by  him  quarterly  and  paid  into  the  county  and  state  treas- 
uries within  twenty  days  after  the  granting  of  the  license  for  which  said 
privilege  tax  is  paid,  and  each  collector  shall  at  the  end  of  each  quarter 
make  to  the  clerk  of  the  county  a  detailed  report  of  the  licenses  issued  by  him 
during  the  quarter  aforesaid,  showing  the  num])er  and  date  of  the  license, 
the  name  of  the  license,  the  privilege  for  wliich  it  was  granted  and  the 
amount  collected  for  it.  And  if  any  collector  shall  fail  to  make  such  report 
he  shall  be  notified  by  the  clerk  of  the  county  court  and  required  to  make 
such  report,  and  for  failure  to  perform  any  of  the  duties  required  of  him 
under  this  act  shall  be  guilty  of  a  misdemeanor  and  on  conviction  thereof 
shall  be  fined  in  any  sum  not  less  than  three  hundred  dollars  nor  more 
than  one  thousand  dollars.    Act  January  25,  1893,  sec.  1. 

Sec.  21.  Immediately  upon  the  collector  making  such  quarterly  re- 
port, the  clerk  of  the  county  court  shall  certif}  to  the  auditor  the  amount 
of  taxes  due  the  state  collected,  and  the  auditor  shall  charge  the  same  to  the 
collector. 

Sec.  22.  It  shall  be  the  duty  of  the  sheriff,  or  any  constable  of  the 
county,  to  ask,  demand  and  receive  from  the  person  or  persons  who  may 
attempt  in  any  county  to  make  and  exhibit  any  of  the  objects  or  perform- 
ances upon  which  a  specified  tax  is  levied  the  tax  for  such  exhibition,  and, 
upon  demand,  if  such  person  or  persons  shall  neglect  or  refuse  to  pay  the 
tax,  he  or  they  shall  be  deemed  disturbers  of  the  public  peace,  and  it  shall 
be  the  duty  of  the  officers  making  such  demand  to  command  him  or  them 
to  forthwith  desist,  and,  to  compel  obedience  to  such  demand,  such  officer 
may  call  to  his  aid  any  number  of  citizens. 

Sec.  23.  It  shall  bo  the  diit\  of  the  collector  to  call  upon  any  person 
he  may  know,  or  have  reason  to  believe,  to  be  pursuing  within  his  county 


—23— 


any  business  upon  which,  by  the  provisions  of  this  chapter,  a  specific  tax 
is  levied,  without  having  a  license  therefor,  as  required  by  law,  to  produce 
such  license,  and  if  such  person  fail  or  refuse  to  produce  to  such  collector 
such  license,  then  it  shall  be  the  duty  of  said  collector  to  immediately  give 
information  against  such  person  to  some  justice  of  the  peace  of  said 
county;  but  if  the  circuit  court  be  in  session,  then  it  shall  be  the  duty  of 
the  collector  to  give  the  information  to  the  grand  jury  of  said  county. 

Sec.  24.  The  license  herein  provided  for  shall  be  a  personal  privilege, 
enjoyable  only  by  the  person  to  whom  it  is  issued,  and  shall  not  be  trans- 
ferable. 

See.  25.  The  account  of  the  clerk  of  the  county  court  against  the  col- 
lector for  the  license  herein  provided  for  shall  be  so  kept  as  to  show  by  de- 
nominations and  numbers  exactly  what  licenses  issued  to  him  by  said  clerk 
are  in  his  hands  at  any  time,  and  upon  the  final  settlement  of  each  col- 
lector the  clerk  of  the  county  court  shall  require  the  return  by  such  col- 
lector of  all  such  licenses  issued  to  such  collector  and  not  issued  by  him, 
and  such  collector  shall  receive  credit  for  all  such  licenses  as  he  shall  return 
to  such  clerk  without  having  issued  them,  and  for  all  such  licenses  as  such 
collector  shall  not  thus  account  for  he  shall  be  held  liable  upon  his  official 
bond  as  collector  for  so  much  money  as  the  amount  of  such  license,  and 
such  clerk  shall  certify  such  settlement  to  the  auditor. 

PROPERTY  EXEMPT  FROM  TAXATION. 

Sec.  26.  All  property  described  in  this  section,  to  the  extent  herein 
limited,  shall  be  exempt  from  taxation: 

First.  All  public  school-houses  (k)  and  houses  used  exclusively  for 
public  w^orship,  and  the  grounds  attached  to  such  buildings  necessary  for 
the  proper  occupancy,  use  and  enjoyment  of  the  same,  and  not  leased  or 
otherwise  used  witli  a  view  to  profit. 

Second.  All  public  colleges,  academies,  all  l)uildings  connected  with 
the  same,  and  all  houses  connected  with  public  institutions  of  learning  not 
used  with  a  view^  to  prolit.    This  provision-  shall  not  extend  to  leasehold 

(k)  See  art.  XVI,  sec.  5,  Const.;  Phillips  County  v.  Sister  Estelle,  42 — 536; 
Brodie  v.  Fitzgerald,  57 — 445;  Board  of  Improvement  v.  School  District,  56 — 354; 
Ex  parte  Gaines,  56 — 227. 


—24— 


estate,  or  to  real  property  held  under  the  authority  of  any  college  or  uni- 
versity of  learning-  in  this  state. 

Third.  All  lands  used  exclusively  as  graveyards,  or  grounds  for  bury- 
ing the  dead,  except  such  as  are  held  by  any  person,  or  persons,  company  or 
corporation,  with  a  view  to  profit,  or  for  the  purpose  of  speculation  in  the 
sale  thereof. 

Fourth.  All  property,  whether  real  or  personal,  belonging  exclusively 
to  this  state  or  the  United  States. 

Fifth.  All  buildings  belonging  to  counties  used  for  holding  courts,  for 
jails  or  for  county  offices,  with  the  grounds,  not  exceeding  in  any  county  ten 
acres,  on  which  said  buildings  are  erected. 

Sixth.  All  lands,  iiouses  and  other  buildings  belonging  to  any  county, 
city  or  town  used  exclusiveh^  for  the  accommodation  of  the  poor. 

Seventh.  All  buildings  belonging  to  institutions  of  purely  public 
charity,  together  with  the  land  actually  occupied  by  such  institutions,  not 
leased  or  otherwise  used  with  a  view  to  profit,  and  all  moneys  and  credits 
appropriated  solely  to  sustaining  and  belonging  exclusively  to  such  insti- 
tutions (*). 

Eighth.  All  fire  engines  and  other  implements  used  for  the  extinguish- 
ment of  fires,  with  the  buildings  used  exclusively  for  the  safe-keeping 
thereof,  and  for  the  meeting  of  fire  companies,  whether  belonging  to  any 
town  or  to  any  fire  company  organized  therein. 

Ninth.  All  market-houses,  public  squares,  other  public  grounds,  town 
and  city  liouses  or  halls,  owned  and  used  exclusively  for  public  purposes, 
and  all  works,  machinery  and  fixtures  belonging  to  any  town,  and  used  ex- 
clusively for  conveying  water  to  said  town.    Act  March  31,  1883,  sec.  7. 

HATE  OF  TAXATION  FOR  STATE  PURPOSES. 

Sec.  2?.  For  the  purpose  of  raising  revenue  to  support  tlie  state  gov- 
ernment, the  charitable  institutions  of  the  state,  and  the  common  schools, 
a  tax  shall  be  levied  on  the  taxable  property  of  this  state  as  follows: 

For  defraying  the  general  expenses  of  the  state  government  including 
the  charitable  institutions  of  the  state,  and  supplying  deficiencies,  there 
shall  be  levied  for  eat-ii  fiscal  year  beginning  on  the  first  Monday  in  Feb- 


(*)  See  Brodie  v.  Fitzgerald,  57 — 445. 


—25— 


ruary,  eighteen  hundred  and  ninety-one,  two  and  one  fourth  mills  on  the 
dollar;  for  the  support  of  public  schools,  two  mills  on  the  dollar.  There 
shall  also  be  levied  annually  one  dollar  per  capita  on  every  male  inhabitant 
of  the  state,  over  twenty-one  years  of  age  for  common  school  purposes  (*). 
Act  April  8,  1891. 


FOR  COUNTY  AND  SCHOOL  PURPOSES. 

Sec.  28.  It  shall  be  unlawful  for  the  county  court  to  levy  on  the  taxa- 
ble property  of  the  county  in  any  one  year  a  greater  rate  per  centum  than 
is  in  this  section  authorized  (1),  to-wit:  For  all  county  purposes,  not  ex- 
ceeding five  mills  on  the  dollar,  and  for  paying  indebtedness  existing  at  the 
time  of  the  adoption  of  the  present  constitution  not  exceeding  five  mills  on 
the  dollar  (m)  ;  for  the  support  and  maintenance  of  public  schools  in  any 
school  district  of  a  county,  and  to  pay  existing  indebtedness  of  any  such 
district,  such  rate,  not  exceeding  five  mills  on  the  dollar,  as  may  be  deter- 
mined by  vote  of  the  qualified  electors  of  such  school  district  (n).  Act 
March  31,  1883,  sec.  8. 

Sec.  29.  The  county  court  of  each  count}-,  composed  of  the  judge  and 
a  majority  of  the  justices  of  the  peace  of  each  county,  shall  meet  annually, 
on  the  first  Monday  in  October  for  the  purpose  of  levying  the  county  taxes 
or  m.aking  appropriations  for  the  expenses  of  the  county  (o).  Act  March 
28,  1887,  sec.  1. 

Sec.  30.  Said  court  shall  determine  the  amount  to  be  raised  for  ordi- 
nary county  purposes;  for  public  buildings;  for  support  of  the  poor;  for 


(*)  Also  an  annual  tax  of  three-fourths  of  one  mill  as  a  pension  fund.  Act 
March  12,  1901. 

An  annual  tax  of  one-half  of  one  mill  as  state  capitol  fund.  Act  March  12, 
1901. 

An  annual  tax  of  one-fourth  of  one  mill  as  a  sinking  fund  tax.  Act  May  8, 
1899. 

(1)  As  to  effect  of  excessive  levy,  see  Worthen  v.  Badgett,  32 — 496;  Rogers 
V.  Kerr,  42 — 100;  Goodrum  v.  Ayers,  56 — 93. 

(m)  See  art.  XVI,  sec.  9,  Const.;  Graham  v.  Parham,  32 — 676;  Cope  v.  Col- 
lins, 37 — 649;  Brodie  i\  McCahe,  33 — 690.  Taxes  for  county  purposes  must  be 
uniform.    Hutchinson  v.  Ozark,  Land  Co..  57 — 554. 

(n)  See  Rogers  v.  Kerr,  42—100;  Hodgkin  v.  Fry,  33—716;  Staley  v.  Leo- 
mans,  53 — 428. 

(o)  The  taxation  for  county  purposes  must  be  uniform  throughout  the 
county;  the  levying  court  can  not  provide  for  a  dual  system.  Hutchinson  v. 
Ozark  Land  Co.,  57 — 554. 

Taxes  must  be  appropriated  to  the  purpose  for  which  collected.  Lee  Co.  v. 
Phillips  Co.,  46—156. 

See  Martin  v.  McDiarmid,  55 — 213. 


—26— 


bridges  ;  for  roads,  and  for  interest  and  principal  on  the  county  debt  ;  and 
shall  set  forth  upon  the  record  of  proceedings  especially  the  amount  to  be 
raised  for  each  of  the  above  defined  purposes. 

Sec.  31.  The  clerk  of  the  county  court  shall  carefully  ascertain  the 
amount  collected  for  each  purpose  under  said  levy;  and  it  shall  not  be 
lawful  to  use  any  specific  fund  for  any  other  purpose  than  the  one  for  which 
the  same  was  specifically  levied,  until  the  purpose  for  which  such  tax  was 
specifically  levied  shall  have  been  accomplished.   Act  March  31,  1883,  sec.  9. 

Sec.  32.  The  taxes  that  may  be  levied  by  authority  of  any  law  in  any 
township  or  school  district  shall  be  made  and  certified  by  the  proper  officer 
or  person  to  the  clerk  of  the  county  court  before  the  first  Monday  in  October 
in  each  year  (p).    Act  March  28,  1887,  sec.  2. 

FOR  CITIES  AND  TOWNS. 

Sec.  33.  The  amount  of  taxes  levied  in  any  one  year  by  the  constituted 
authorities  of  any  city  or  town  shall  not  exceed  the  amount  specified  in  this 
section,  viz. :  For  all  city  or  town  purposes,  five  mills  on  the  dollar ;  for  pay- 
ing indebtedness  existing  at  the  time  of  the  adoption  of  the  present  consti- 
tution of  the  state,  not  more  than  five  mills  on  the  dollar  (q).  Provided, 
the  above  limitations  shall  not  be  construed  to  prohibit  assessments  on 
property  adjacent  to  local  improvements  made  in  any  city  or  town  for  the 
purpose  of  paying  the  costs  thereof  and  damages  occasioned  thereby  (r). 

Sec.  34.  All  levies  of  taxes  in  cities  and  towns  shall  be  based  upon 
the  appraisement  of  the  county  assessor,  as  equalized  for  the  levy  of  state 
and  county  taxes,  and  placed  upon  the  tax-book  by  the  clerk  of  the  county 
court,  and  the  same  shall  be  collected  in  the  same  manner  and  by  the  same 
person  that  the  county  taxes  are  collected. 

BY  WHOM  AND  IIOW  OBJECTIONS  MAY  BE  MADE  TO  LEVY  OF  TAXES. 

Sec.  35.  Any  person  having  real  or  personal  property  assessed  for 
taxation  may  appear  in  person,  or  by  attorney,  before  the  county  court  at 
the  time  of  the  levy  of  taxes  by  it,  or  at  the  succeeding  term  thereafter,  and, 

(p)  See  Staley  v.  Leomans,  53 — 428. 
(q)  See  art.  XII,  sec.  4,  Const.,  and  note. 
(r)  See  cTiap.  CXII,  subdivision  VI. 


—27— 


by  petition  or  remonstrance^  object  to  the  levy  of  any  specific  tax  for  ille- 
gality, and  may,  by  sworn  petition,  set  forth  and  show  any  facts  upon  which 
such  illegality  rests.  If  the  same  be  based  upon  facts,  it  shall  be  the  duty  of 
the  court  to  determine  both  the  law  and  the  facts  presented,  and,  for  that 
purpose,  shall  hear  any  testimony  offered;  and  if  the  court  should  rule 
against  the  objection  so  presented,  the  party  so  objecting  to  such  levy  may 
appeal  from  such  ruling  to  the  circuit  court  of  the  county,  and  upon  giving 
bond,  within  ten  days,  with  good  and  sufficient  security,  in  double  the 
amount  of  specific  tax  levied  upon  the  property  of  the  party  objecting,  sub- 
ject to  the  approval  of  the  court,  conditioned  for  the  payment  of  such  tax 
should  it  be  decided  to  have  been  lawfully  levied,  the  same  shall  operate  as  a 
supersedeas  of  the  collection  of  the  same.  Provided,  it  shall  not  operate 
to  prevent  the  same  being  placed  upon  the  tax-book.  Said  bond  shall  be 
given  to  the  State  of  Arkansas,  and,  in  the  event  such  levy  shall  finally  be 
declared  illegal,  such  judgment  shall  operate  as  an  acquittal  to  the  col- 
lector and  his  securities  for  the  non-collection  of  the  tax.  If  the  tax  be 
finally  declared  legal,  the  collector  shall  immediately  proceed  to  collect  the 
same  as  in  other  cases,  or  by  action  on  the  appeal  bond.  And,  provided, 
further,  any  taxpayer  feeling  himself  aggrieved  by  any  such  levy  may,  at 
any  time  before  the  returning  of  delinquent  taxes  by  the  collector  for  that 
year,  appeal  as  hereinbefore  provided. 

Sec.  36.  Any  person  interested  in  the  levy  of  such  tax  may  resist  such 
petition  to  prevent  a  levy,  either  before  the.  county  court  or  in  the  circuit 
court  on  appeal.  In  all  cases  where  an  appeal  is  taken,  the  clerk  of  the 
county  court  shall  enter  on  the  tax-books,  opposite  the  name  of  the  party 
©r  tract  or  lot  of  land,  the  supersedeas  of  such  specific  tax. 

Sec.  37.  The  county  court  shall  employ  counsel  to  attend  before  it  at 
the  hearing,  and  should  the  same  be  appealed  to  the  circuit  court,  the  prose- 
cuting attorney,  and,  if  to  the  supreme  court,  the  attorney-general,  shall 
appear  in  the  interest  and  behalf  of  the  levy  of  the  tax.  Provided,  the  real 
or  personal  property  upon  which  such  illegal  specific  tax  is  alleged  to  have 
been  levied  shall  not  be  withheld  from  sale  on  account  of  any  taxes  for  any 
purpose  due,  or  to  become  due,  upon  the  same,  and  which  has  not  been  paid 
as  provided  by  law,  and  against  the  collection  of  which  no  petition  has  been 
filed. 


—28— 


PROPERTY  WHEN^  BY  WHOM  AND  HOW  LISTED. 

Sec.  38.  Every  person  of  full  age  and  sound  mind  shall  list  the  real 
property  of  which  he  is  the  owner,  situated  in  the  county  in  which  he  re- 
sides, the  personal  property  of  which  he  is  the  owner,  and  all  money  in  his 
possession ;  all  circulating  notes  of  national  banking  associations,  and  United 
States  legal  tender  notes,  and  all  other  notes  and  certificates  of  the  United 
States  payable  on  demand  and  circulating,  or  intended  to  circulate,  as  cur- 
rency, and  all  gold,  silver  or  other  coin  in  his  possession  or  under  his  con- 
trol ;  and  he  shall  list  all  moneys  invested,  loaned  or  otherwise  controlled  by 
him,  either  for  himself  or  as  agent,  attorney  or  on  account  of  any  other  per- 
son or  persons,  companies  or  corporations  whatsoever,  and  all  moneys  de- 
posited, subject  to  his  order,  check  or  draft,  and  credits  due  from  or  owing 
by  any  person  or  persons,  body  corporate  or  politic,  whether  in  or  out  of  said 
county  or  state.   Act  February  12,  1895. 

Sec.  39,  If  any  person  shall  have  converted  moneys,  credits  or  other 
personal  property  in  the  year  preceding  the  first  Monday  in  June  of  the  year 
in  which  he  is  required  to  assess  his  property  into  bonds  or  other  secur- 
ities of  the  United  States  or  this  state  not  taxed,  and  shall  hold  or  control 
such  bonds  or  securities  when  he  is  required  to  list  his  property,  he  shall 
list  the  monthly  average  value  of  said  moneys,  credits  or  other  property  held 
or  controlled  by  him.  Provided,  any  indebtedness  of  said  person,  or  per- 
sons represented  by  him,  created  by  investment  in  said  bonds  or  other  secur- 
ities, shall  not  be  deducted  from  the  amount  of  credits  in  making  up  his 
list  for  taxation.    Act  March  28,  1887,  sec  3. 

Sec.  40.  No  person  shall  be  required  to  list  a  greater  portion  of  any 
credits  than  he  believes  will  be  acquired  or  can  be  collected,  nor  any  greater 
portion  of  any  obligation  given  to  secure  the  payment  of  rent  than  the 
amount  of  rent  that  shall  have  accrued  on  the  lease,  and  shall  remain  due 
and  unpaid  at  the  time  of  listing ;  and  no  person  shall  be  required  to  include 
in  his  statement,  as  a  part  of  the  personal  property,  moneys,  credits,  in- 
vestments in  bonds,  stocks,  joint  stock  companies  or  otherwise  which  is 
required  to  list,  any  share  or  portion  of  the  capital  stock  or  property  of  any 
company  or  corporation  which  is  required  to  list  or  return  its  capital  and 
property  for  taxation  in  this  state. 


—29— 


Sec.  41.  The  property  of  every  ward  shall  be  listed  by  his  guardian'; 
of  every  minor,  idiot  or  lunatic,  having  no  other  guardian,  by  his  father, 
if  living ;  if  not,  by  his  mother,  if  living,  and,  if  neither  father  nor  mother 
be  living,  by  the  person  having  such  property  in  charge ;  of  every  wife,  by 
her  husband,  if  of  sound  mind;  if  not,  by  herself,  if  she  be  of  sound  mind; 
of  every  person  for  whose  benefit  property  is  held  in  trust,  by  the  trustee ; 
of  every  estate  of  a  deceased  person,  by  the  executor  or  administrator;  of 
corporations  whose  assets  are  in  the  hands  of  receivers,  by  the  receiver;  of 
every  company,  firm,  body  politic  or  corporate,  by  the  president  or  principal 
accounting  officer,  partner  or  agent  thereof. 

Sec.  42.  Every  person  required  to  list  property  on  behalf  of  others 
shall  list  it  in  the  same  township  or  school  district  in  which  he  would  be 
required  by  law  to  list  if  such  property  was  his  own;  but  he  shall  list  it 
separately  from  his  own,  specifying  in  each  case  the  name  of  the  person, 
estate,  company  or  corporation  to  whom  it  belongs,  and  all  real  property 
and  merchants'  and  manufacturers'  stock,  and  all  the  articles  mentioned  in 
section  48;  and  all  personal  property,  farms  and  real  property  not  in 
towns  shall  be  returned  for  taxation  and  taxed  in  the  township,  city  or  town 
or  school  district  in  which  it  is  situated  (all  sliares  of  stock  in  any  national 
bank  located  in  this  state,  whether  held  and  owned  by  residents  or  non-resi- 
dents of  this  state,  shall  be  listed  for  taxation  and  taxed  in  the  city,  town, 
township  or  school  district  in  which  the  bank  is  located),  and  all  other  per- 
sonal property,  moneys,  credits  or  elfects  shall  be  entered  for  taxation  in 
the  township,  school  district,  city  or  town  in  which  the  person  to  be  charged 
with  the  taxes  thereon  resided  at  the  time  of  listing  the  same  by  the  assessor, 
if  the  person  resides  in  the  county  in  which  such  property,  moneys  and  ef- 
fects were  listed;  if  not,  then  such  propert}^  moneys  and  effects  shall  be 
entered  for  taxation  and  taxed  in  the  town,  township  or  school  district 
where  it  was  situate  when  listed. 

Sec.  43.  Property  held  under  a  lease  for  a  term  exceeding  ten  years 
belonging  to  the  state,  or  to  any  religious,  scientific  or  benevolent  society  or 
institution,  whether  incorporated  or  unincorporated,  and  school,  seminary, 
saline  or  other  lands,  shall  be  considered,  for  all  purposes  of  taxation,  as  the 
personal  property  of  the  person  holding  the  same,  and  shall  be  listed  as 
such  by  such  person  or  his  agent  as  in  other  cases.  Act  March  31,  1883, 
sees.  15-18. 


—30— 


Sec.  4:4:.  Each  person  required  to  list  property  shall  make  out  and 
deliver  to  the  assessor  a  statement,  verified  by  his  oath  or  affirmation,  of  all 
personal  property,  all  circulating  notes  of  national  banking  associations, 
and  United  States  legal  tender  notes,  and  all  other  notes  and  certificates  of 
the  United  States  payable  on  demand  and  circulating,  or  intended  to  circu- 
late, as  currency,  and  all  gold,  silver  or  other  coin  in  his  possession  or  under 
his  control,  moneys,  credits,  investments  in  bonds,  stock,  joint  stock  com- 
panies or  otherwise  in  his  possession  or  under  his  control  o"n  the  first  Monday 
in  June  of  each  year,  and  which  he  is  required  to  list  for  taxation,  either 
as  a  holder  or  owner  thereof,  or  as  a  guardian,  parent,  husband,  trustee, 
executor,  administrator,  receiver,  accounting  ofiicer,  partner,  agent  or  factor. 
Said  oath  shall  be  in  the  followi.ng  form: 

"I  ,  do  solemnly  swear  (or  affirm)  that  the  list  of  property, 

with  its  value  as  now  rendered  by  me,  is  a  just  and  true  account  of  all  the 
property  1  am  required  by  law  to  render  as  subject  to  taxation  in  my  own 
name  or  right,  or  that  of  any  other  person  for  whom  I  ought  to  list  taxable 
property ;  that  I  have  estimated  and  put  down  the  value  of  such  property, 
not  at  wdiat  it  might  sell  for  at  forced  sale,  but  at  what  would  be  its  fair 
market  value,  so  help  me  God.^'    Act  March  28,  1887,  sec.  4. 

Sec.  45.  If  any  such  taxpayer  shall  wilfully  neglect  or  refuse  to  de- 
liver such  list  on  oath  to  the  assessor,  he  shall  be  gTiilty  of  a  misdemeanor, 
and,  upon  conviction,  shall  be  fined  in  any  sum  not  to  exceed  one  hundred 
dollars,  and  be  confined  in  the  county  jail  for  a  period  not  to  exceed  three 
monthvS,  or  either. 

Sec.  46.  The  assessor  shall  furnish  to  the  proper  prosecuting  attor- 
ney, the  names  of  all  persons  so  wilfully  refusing  to  give  in  such  sworn  list 
of  their  property,  and  said  prosecuting  attorney  shall  present  the  same  to 
the  grand  jury. 

Sec.  47.  The  assessor  shall  not  take  a  list  of  taxable  property  from 
any  person  without  administering  to  such  person  the  oath  in  section  44  pro- 
vided ;  and  any  assessor  who  shall  violate  this  provision  shall  be  guilty  of  a 
nonfeasance  in  office,  and,  upon  conviction  thereof,  shall  be  fined  in  any 
sum  not  less  than  ten  nor  more  than  fifty  dollars  ;  and  each  failure  so  to  do 


—31— 


shall  constitute  a  separate  offense.  Provided,  such  oath  may  be  made  be- 
fore any  officer  authorized  to  administer  oaths.   Act  March  31,  1883,  sec.  19. 

Sec.  48.    Such  statement  shall  truly  and  distinctly  set  forth  : 

First.    The  number  of  horses  and  value  thereof. 

Second.    The  number  of  neat  catile  and  value  thereof. 

Third.    The  number  of  mules  and  asses  imd  value  thereof. 

Fourth.    The  numi)er  of  sheep  and  value  thereof. 

Fifth.    The  number  of  hogs  and  value  tn ereof. 

Sixth.    Every  carriage  or  wagon  and  value  thereof. 
N       Seventh.    Every  gold  and  silver  watch,  or  watches  of  any  other  metal, 
diamonds  and  jewelry  of  every  kind  and  value  thereof. 

Eighth.    Every  piano-forte  and  value  thereof. 

Ninth.  The  value  of  goods  and  merchandise  which  such  person  is 
required  to  list  as  merchants. 

Tenth.  The  value  of  property  which  such  person  is  required  to  list  as 
a  banker,  broker  or  stock  jobber. 

Eleventh.  The  value  of  the  materials  and  manufactured  articles  which 
such  person  is  required  to  list  as  a  manufacturer. 

Twelfth.  The  value  of  moneys  and  credits  required  to  be  listed,  in- 
cluding all  balances  on  book  accounts  in  or  out  of  this  state. 

Thirteenth.  The  value  of  money  invested  in  bonds,  stock,  joint  stock 
companies  or  otherwise  which  such  person  is  required  to  list. 

Fourteenth.  The  value  of  moneys,  credits  or  other  personal  property 
converted  into  bonds  or  other  securities  of  the  United  States  or  of  this  state 
not  taxed,  in  the  year  preceding  the  first  Monday  in  June,  which  bonds  or 
securities  were  on  said  first  Monday  in  June  iu  the  possession  or  under  the 
control  of  the  person  making  such  conversion. 

Fifteenth.  The  total  value  of  all  other  articles  of  personal  property 
which  such  person  by  thrs  act  is  required  to  list.   Act  March  28,  1887,  sec.  5. 

Sec.  49.  If  there  be  no  articles  of  personal  property,  moneys  or  cred- 
its, investments  in  bonds,  stock,  joint  stock  companies  or  otherwise  which 
such  person  would  be  required  by  this  act  to  list  on  his  own  account,  or  on 
account  of  others,  he  may  set  forth  such  facts  to  the  assessor,  who  shall  re- 
quire the  oath  or  affirmation  of  such  person  of  the  truth  of  the  same;  said 
oath  shall  be  in  the  following  form : 


—32— 

I,   ,  do  solemnly  swear  that  I  was  not  on  the  first 

Monday  in  June  last,  possessed  of  personal  property,  moneys,  credits,  in- 
vestments in  bonds,  stocks,  joint  stock  companies  or  otherwise  of  any  char- 
acter or  description,  and  that  I  have  not  nnder  my  charge,  control  or  man- 
agement any  personal  property,  moneys,  credits,  investments  in  bonds, 
stocks,  joint  stock  companies  or  otherwise  of  any  character  or  description. 
And  that  I  have  not  under  my  charge,  control  or  management  any  personal 
property,  moneys,  credits,  investments  in  bonds,  stocks,  joint  stock  com- 
panies or  otherwise  belonging  to  any  other  person,  that  was  subject  to  taxa- 
tion on  the  first  Monday  in  June  last,  that  have  not  been  listed  and  ap- 
praised for  taxation,  either  in  or  out  of  this  state,  and  that  I  have  not  in- 
vested in  non-taxable  securities  for  myself  or  others. 

Sworn  and  subscribed  to  before  me  this  day  of  ,  18.  . 

 Assessor. 

Act  March  28,  1887,  sec.  6. 

Sec.  50.  The  assessment  of  all  personal  property,  moneys,  credits, 
investments  in  bonds,  stocks,  joint  stock  companies  or  otherwise,  and  the 
valuation  of  all  lands,  lots  and  new  structures  which  have  not  been  previ- 
ously valued  and  placed  upon  the  tax  books,  shall  be  made  between  the  first 
Monday  in  June  and  the  thirtieth  day  of  August  of  each  year.  Act  March 
28,  1887,  sec.  7. 

Sec.  51.  Personal  property  of  every  description  and  credits  shall  be 
assessed  in  the  name  of  the  person  who  was  the  owner  on  the  first  Monday 
in  June  in  the  year  in  which  the  assessment  was  made.  Act.  March  28, 
1887,  sec.  8. 

Sec.  52.  All  lands  and  town  lots  sold  for  the  payment  of  taxes  shall 
be  thereafter  assessed  in  the  name  of  the  purchaser.  Act  March  31,  1883, 
sec.  24, 

Sec.  53.  It  is  made  the  duty  of  every  person  seized  of  or  holding 
lands,  as  mentioned  in  this  chapter,  to  list  the  same  for  taxation  with  the 
assessor,  as  prescribed  in  section  50,  on  or  before  the  first  Monday  in 
October,  after  the  same  shall  be  subject  to  taxation;  and,  in  case  of  neglect- 
ing to  list  the  same  as  aforesaid,  the  clerk  of  the  county  court  shall,  when 
listed,  charge  upon  each  tract  so  neglected  to  be  listed  the  taxes  for  each 
year  the  same  shall  have  been  omitted  after  becoming  liable  for  taxation 


—33— 


together  with  ten  per  centum  penalty  on  eacii  year's  taxes^  in  addition  to 
the  taxes  of  the  current  year.   Act  March  28,  1887,  sec.  9. 

MERCHANDISE. 

Sec.  54.  Any  person  owning  or  having  m  his  possession,  or  under  his 
control,  within  this  state,  with  authority  to  sell  the  same,  any  personal 
property  purchased  with  a  view  to  its  being  sold  at  a  profit,  or  which  has 
been  consigned  to  him  from  any  place  out  of  this  state,  to  be  sold  within 
the  same,  shall  be  held  to  be  a  merchant  for  the  purpose  of  this  act.  Such 
property  shall  be  listed  for  taxation,  and  in  estimating  the  value  thereof 
the  merchant  shall  take  the  average  value  of  such  property  in  his  possession 
or  under  his  control  during  the  year  immediately  preceding  the  first  Mon- 
day in  June  of  the  year  in  which  the  assessment  is  made ;  if  he  has  not  been 
engaged  in  the  business  for  one  year,  then  he  shall  take  the  average  valua- 
tion during  such  time  as  he  shall  have  been  so  engaged,  and,  if  he  be  com- 
mencing, he  shall  take  the  value  of  the  property  at  the  time  of  assessment. 
Act  March  28,  1887,  sec.  10. 

Sec.  55.  Each  merchant,  in  giving  in  a  iist  of  value  of  personal  prop- 
erty as  provided  in  the  preceding  section,  shall  include  in  said  valuation  all 
good  balances  of  accounts  on  his  books,  and  all  notes  at  their  true  value  in 
money,  and  said  list  shall  be  rendered  under  oath  as  prescribed  by  this  act 
in  cases  of  personal  property. 

MANUFACTURERS. 

Sec.  56.  Every  person  who  shall  purchase,  receive  or  hold  personal 
property  of  any  description  for  the  purpose  of  adding  to  the  value  thereof 
by  process  of  manufacturing,  refining,  rectifying,  or  by  combination  of  dif- 
ferent materials,  with  a  view  of  making  a  gain  or  profit  by  so  doing,  shall  be 
held  to  be  a  manufacturer,  and  he  shall  make  out  and  deliver  to  the  assessor 
A  sworn  statement  of  the  amount  of  his  other  personal  property  subject  to 
taxation  also  including  in  his  statement  the  average  value  estimated,  as  pro- 
vided in  section  54,  of  all  articles  purchased,  received  or  otherwise  held  for 
the  purpose  of  being  used,  in  whole  or  in  part,  in  any  process  or  operation 
of  manufacturing,  combining,  rectifying  or  refining,  which,  from  time  to 
time  J  he  shall  have  on  hand  during  the  year  next  previous  to  the  time  of 

3 


—34— 


making  such  statement,  if  so  long  he  shall  have  been  engaged  in  such  man- 
ufacturing business,  and,  if  not,  then  during  the  time  he  shall  have  been 
so  engaged.  Every  person  owning  a  manufacturing  establishment  of  any- 
kind  and  every  manufacturer  shall  list,  as  a  part  of  his  manufacturer's 
stock  the  value  of  all  engines  and  machinery  of  every  description  used  or 
designed  to  be  used  for  the  aforesaid  purpose. 

BANKS^  BROKERS  AND  STOCK  JOBBERS. 

Sec.  57.  Every  corporation,  company,  individual  person  or  associa- 
tion of  persons,  whether  authorized  by  law  to  issue  notes  for  circulation  or 
not,  that  shall  keep  an  office,  counting-house  or  other  place  for  the  transac- 
tion of  business  in  this  state,  and  shall  discount,  buy  or  sell  or  exchange 
notes,  bonds,  stocks,  certificates  of  public  debt,  or  other  evidences  of  debt, 
claims  or  demands  with  a  view  of  profit,  shall  he  deemed  a  bank  within  the 
meaning  of  this  act.    Act  March  31,  1883,  sees.  27-29. 

Sec.  58.  Every  bank  shall  annually,  on  the  first  Monday  in  July,  in 
each  year,  make  out  and  deliver  to  the  assessor  a  correct  statement,  attested 
by  the  oath  of  the  president  and  cashier  of  such  bank,  and  if  there  be  no 
president  or  cashier,  then  by  the  oath  of  the  principal  manager  and  princi- 
pal accountant  of  such  bank,  setting  forth: 

First.  The  amount  of  capital,  wliether  divided  into  shares  or  not, 
actually  paid  in,  or  secured  to  be  paid  by  note  or  otherwise,  or  in  any 
manner  procured  or  furnished,  to  be  employed  in  its  banking  business. 

Second.  The  amount  of  undivided  profits  arising  from  such  business 
belonging  to  the  bank,  whether  in  its  possession  or  subject  to  its  control,  or 
loaned  or  otherwise  invested  for  its  benefit. 

Third.  The  value  of  moneys,  credits  or  other  personal  property,  con- 
verted into  bonds  or  other  securities  of  the  United  States,  or  of  this  state, 
not  taxed,  in  the  year  immediately  preceding  the  first  Monday  in  June  of  the 
year  in  which  the  assessment  is  made,  and  which  said  bonds  or  securities  on 
said  first  Monday  in  June  were  in  possession  or  control  of  such  bank. 

Fourth.  The  amount  loaned  to  or  deposited  with  sucli  bank  for  a 
term  certain,  or  which,  by  agreement  or  understanding  between  the  parties, 
is  not  to  be  withdrawn  on  demand,  excepting  the  amount  which  may  have 
been  deposited  with  any  bank  established  as  a  clearing  house  for  the  redemp- 


—35— 


tion  of  the  notes  of  banks  making  such  deposits,  and  on  which  no  interest 
is  charged  or  received  by  the  bank  making  such  deposit. 

Sec.  59.  Said  several  amounts  shall  truly  represent  the  condition  of 
the  means,  property  and  assets  described  herein,  as  they  shall  have  existed 
on  the  first  Monday  in  June,  and  shall  be  added  together,  and  the  gross 
sum  so  produced  shall  be  deemed  the  amount  of  property  employed  in  bank- 
ing for  the  then  current  year  by  such  bank.  Act  March  28,  1887,  sees.  11 
and  12. 

Sec.  60.  The  shares  of  persons  in  banks  taxable  by  law,  that  the  hold- 
ers or  owners  thereof  are  not  required  to  list  in  person  by  the  provisions  of 
this  act,  shall  be  listed  by  the  president  or  principal  accounting  officer  or 
agent  thereof,  showing  the  name  or  names  of  the  person  owning  or  holding 
the  same. 

Sec.  61.  The  taxes  assessed  upon  the  shares  of  stock  thus  listed  shall 
be  paid  by  the  corporation  or  company,  respectivel}^,  and  they  may  recover 
from  the  owner  or  owners  of  such  shares  the  amount  of  taxes  to  be  paid  by 
them,  or  deduct  the  same  from  the  dividend  accruing  on  such  shares,  and 
the  amount  paid  shall  be  a  lien  on  such  shares,  respectively,  and  shall  be 
paid  before  a  transfer  of  such  stock  or  shares  can  be  made. 

Sec.  62.  The  assessor  shall  return  to  the  clerk  of  the  county  court 
the  statement  described  in  section  58,  made  by  any  bank  in  his  county, 
and  the  amount  so  returned  shall  be  placed  upon  the  tax-books  of  the 
county,  and  taxed  as  other  personal  property  in  such  city,  town,  ward  or 
school  district  as  the  same  may  be  situate.   Act  March  31,  1883,  sees.  30-31. 

Sec.  63.  It  shall  be  the  duty  of  every  assessor,  in  whose  jurisdiction 
there  shall  be  located  any  such  bank  or  banking  company,  to  leave  with 
some  proper  officer  or  agent  of  such  bank  or  banking  company  notice  to 
make  out  and  deliver,  within  ten  days,  the  statement  required  in  section 
58,  such  notice  to  be  delivered  at  least  ten  days  before  the  first  Monday  in 
July  of  each  year.    Act  March  28,  1887,  sec.  13. 

Sec.  64.  Each  assessor  of  any  county,  within  the  limits  of  which  any 
such  bank  or  banking  company  may  be  located,  in  case  any  president  or 
cashier,  agent  or  principal  accounting  officer  of  such  bank  or  banking  com- 
pany shall  refuse  or  neglect  to  make  out  and  deliver  to  the  assessor  the 
statement  hereinbefore  required,  shall,  as  in  any  other  case,  ascertain  the 


—:]6— 


amount  of  such  capital  stock,  surplus  and  contingent  fund,  and  undivided 
profits,  and  shall  return  the  same  to  the  clerk  of  the  county  court,  and  the 
amount  thus  ascertained,  with  fifty  per  centum  thereto  added  as  a  penalty, 
shall  be  entered  upon  the  tax-book  for  taxation.  Act  March  31,  1883, 
sec.  33. 

Sec.  65.  When  any  person  shall  commence  or  engage  in  the  business 
of  dealing  in  stocks  of  any  description,  or  in  buying  or  shaving  any  kind  of 
bills  of  exchange,  stocks,  drafts,  bank  notes,  promissory  notes,  or  other  kind 
of  writing  obligatory,  the  average  value  of  whose  personal  property  and 
moneys  intended  to  be  employed  in  such  business  shall  not  have  been  pre- 
viously entered  on  the  assessor's  list  for  taxation  in  said  county,  such  per- 
son shall  re])ort  to  the  assessor  the  probable  average  value  of  moneys  and 
other  personal  property  by  him  intended  to  be  employed  in  such  business 
until  the  first  Monday  in  June  next  succeeding,  and  the  assessor  shall  de- 
liver a  list  thereof  to  the  county  clerk,  who  shall  enter  the  same  upon  the 
tax-book  and  extend  the  taxes  thereon  as  in  the  case  of  other  personal  prop- 
erty.  Act  March  28,  1887,  sec.  14. 

Sec.  66.  If  any  person  shall  commence  or  engage  in  any  business  as 
aforesaid,  and  shall  not  within  thirty  days  thei'eafter  report  to  the  assessor 
and  make  payment  to  the  county  collector  as  before  required,  he  shall  forfeit 
and  pay  double  the  amount  of  taxes  that  would  be  due  thereon,  as  a  penalty 
for  such  failure,  upon  the  amount  returned  for  taxation  by  the  assessor. 
Act  March  31,  1883,  sec.  35. 

PULLMAN  CARS,  EXPRESS  AND  TELEGRAPH  COMPANIES  (s). 

Sec.  67.  It  is  made  the  duty  of  every  sleeping  or  dining  car  company, 
express  company,  or  telegraph  company,  incorporated  by  the  laws  of  this  or 
any  other  state,  and  carrying  on  business  in  this  state,  on  the  first  Monday 
in  June,  1899,  and  every  second  year  thereafter,  to  make  out  and  file  with 
the  board  of  railroad  commissioners  of  this  state  a  statement  showing  in 
detail  the  following: 

First.    A  certified  copy  of  the  articles  of  incorporation  under  which 

(s)  This  act  has  been  held  unconstitutional  and  void  by  the  United  States 
circuit  court  for  the  Eastern  District  of  Arkansas,  on  the  14th  day  of  April, 
1894,  but  such  decision  does  not  justify  the  digester  to  omit  it,  and  it  is  given 
as  passed  by  the  general  assembly,  with  this  cautionary  note. 


—37— 


the  said  company  is  organized  and  carrying  on  business ;  said  copy  is  to  be 
filed  but  once  unless  the  board  shall  otherwise  direct. 

Second.  The  amount  of  capital  stock  subscribed,  whether  designated 
as  common  or  preferred  stock  or  by  any  other  name  or  description,  showing 
the  par  value  of  each  share,  and  the  market  value  thereof  at  the  time  the 
said  certificate  is  required  to  be  made. 

Third.  The  total  number  of  miles  of  railway,  within  or  without  this 
state  over  which  such  sleeping  or  dining  car  company  runs  its  cars,  or  such 
express  company  carries  on  its  business;  and  the  number  of  miles  of  line 
within  and  without  this  state  which  any  such  telegraph  company  employs 
in  the  transaction  of  its  business. 

Fourth.  The  number  of  miles  of  railway  in  this  state  over  which  any 
such  sleeping  or  dining  car  company  may  be  running  its  cars,  and  over 
which  any  such  express  company  may  be  carrying  on  its  business;  and  the 
number  of  miles  of  line  which  any  such  telegraph  company  may  employ  in 
this  state  in  the  transaction  of  its  business. 

The  statements  contained  in  any  such  certificate  shall  be  sworn  to  by  a 
general  officer  of  such  corporation  whose  service  therein  makes  it  his  duty 
to  be  personally  informed  about  the  matters  to  be  included  in  such  cer- 
tificate. False  swearing  in  making  any  of  the  statements  required  to  be  set 
forth  in  said  certificate  is  hereby  declared  to  be  perjury,  and  shall  be  pun- 
ished as  such.  If  the  board  of  railroad  commissioners  shall  have  reason  to 
believe  that  any  statement  contained  in  any  such  certificate  filed  with  them 
is  false  in  any  material  matter,  it  is  hereby  made  their  duty  to  procure 
other  information  about  the  matters  to  be  contained  in  such  certificate. 
The  said  board  shall  also  have  power  and  it  is  hereby  made  their  duty  to 
resort  to  other  sources  of  information  in  the  event  any  such  corporation 
shall  fail  or  refuse  to  file  the  certificate  aforesaid. 

Sec.  68.  When  such  certificates  shall  have  been  filed  with  said  board, 
or  such  other  information  obtained,  the  said  board  shall  proceed  to  ascer- 
tain the  value  of  the  entire  capital  stock,  or  of  each  and  every  one  of  the 
corporations  aforesaid,  and  shall  thereupon  fix  the  sum  at  which  the  prop- 
erty of  any  such  corporation  shall  be  assessed  in  this  state  for  purposes  of 
taxation,  by  taking  the  same  proportion  of  the  aggregate  value  of  the  cap- 
ital stock  of  any  such  corporation  as  the  number  of  miles  of  railway  in  this 


—38— 


state  over  which  such  sleeping  or  dining  car  company,  or  express  company 
carries  on  its  business,  or  as  the  number  of  miles  of  line  employed  in  this 
state  by  any  such  telegraph  company  in  the  transaction  of  its  business  bears 
to  the  aggregate  number  of  miles  of  railway  within  as  well  as  without  this 
state  over  which  such  sleeping  or  dining  car  company  or  express  company 
carries  on  its  business  ;  or  in  the  case  of  any  such  telegraph  company,  the 
number  of  miles  of  line  employed  in  this  state  bears  to  the  entire  number 
of  miles  employed  by  it  within  as  well  as  without  this  state. 

Sec.  69.  After  the  said  board  shall  have  ascertained  the  aggregate 
amount  to  be  assessed  against  the  property  of  any  such  corporation,  the 
said  board  shall  further  ascertain  the  parts  of  such  aggregate  valuation  to 
be  apportioned  to  the  several  counties  in  which  such  property  is  subject  to 
taaxtion,  which  shall  be  done  by  dividing  the  aggregate  amount  fixed  as 
said  taxable  value  in  this  state  by  the  entire  number  of  miles  of  railway  or 
telegraph  lines  over  which  such  corporations  carry  on  its  business  in  the  en- 
tire state,  and  the  result  shall  be  the  value  per  mile  of  such  capital  stock 
for  the  purpose  of  taxation ;  and  the  value  per  mile  of  such  capital  stock,  as- 
certained as  aforesaid,  shall  be  multiplied  by  the  number  of  miles  of  rail- 
way or  telegraph  lines  lying  and  being  situnted  in  any  county,  and  the 
product  thereof  is  the  sum  to  be  taxed  in  such  county;  and  it  shall  be  the 
duty  of  the  secretary  of  state,  at  the  same  time  that  he  is  required  to  certify 
the  assessment  of  rolling  stock  of  railroad  corporations  to  certify  to  the 
assessor  of  said  respective  counties  in  which  said  sums  are  to  be  taxed,  the 
amount  to  be  taxed  in  each  particular  county,  and  said  assessor  shall  list 
and  assess  the  same  as  personal  property,  designating  the  same  as  "capital 
stock  of  .  .  . 

Before  the  county  court  shall  allow  the  assessor  any  compensation  for 

his  services  it  must  appear  that  this  entry  has  been  properly  made  upon  the 
proper  assessment  book. 

Sec.  70.  If  it  shall  appear  that  any  telegraph,  express  or  sleeping  or 
dining  car  company  has  been  doing  business  in  this  state  before  the  passage 
of  this  act  under  such  circumstances  as  to  render  its  property  liable  to  tax- 
ation under  the  constitution  and  laws  of  this  state,  and  that  from  any  cause 
it  has  not  been  assessed  for  taxation,  then  and  in  that  event  it  is  hereby 
made  the  duty  of  the  attorney-general  to  forthwith  institute  a  suit  or  suits 


—39— 


in  equity  for  the  purpose  of  having  such  omitted  taxes  assessed  and  collected 
for  the  year  or  years  for  which  the  property  of  said  corporation  so  escaped 
taxation,  and  any  assessment  made  in  the  progress  of  any  such  suit  shall  be 
made  in  the  manner  and  by  the  board  designated  in  this  act  to  whom  the 
same  shall  be  referred  by  proper  order  of  the  court  before  which  any  such  suit 
may  be  pending,  and  such  assessment  when  so  made  shall  be  by  said  board 
certified  to  said  court  and  shall  be  made  the  basis  of  its  decree,  if  liability 
shall  otherwise  be  found  to  exist.  Said  proceedings  shall  be  conducted  so 
far  as  the  same  may  be  applicable  under  the  provisions  of  this  act  and  of 
the  act  approved  March  1st,  1887,  being  "an  act  to  provide  for  the  collection 
of  overdue  taxes  from  corporations  doing  business  in  this  state."  Act  April 
8,  1893. 

Sec.  71.  The  office  furniture  and  other  real  and  personal  property  of 
telegraph  and  express  companies  shall  be  assessed  in  the  county,  city  or 
town  where  the  same  is  used  or  kept,  in  like  manner  as  other  real  and  per- 
sonal property  in  such  county,  city  or  town  is  assessed  (t).  Act  March  31. 
1883,  sec.  38. 

PAWNBROKERS. 

Sec.  72.  Every  person  or  company  engaged  in  the  business  of  receiv- 
ing property  in  pledge  or  as  security,  for  money  or  other  things  advanced 
to  the  pawner  or  pledger,  shall  annually,  at  the  time  by  this  act  prescribed 
for  the  assessment  of  personal  property,  return,  under  oath,  all  property 
pledged  to  and  held  by  him  as  a  pawnbroker  to  the  assessor  of  the  proper 
county,  who  shall  list  and  assess  the  same  to  such  pawnbroker  at  its  fair 
cash  value. 

MUTUAL  LOAN,  BUILDING,  GAS,  TELEPHONE,  WATER  AND  OTHER  CORPORATIONS 
AND  ASSOCIATIONS,  OTHER  THAN  INSURANCE  COMPANIES  AND  CORPORA- 
TIONS IN  THIS  CHAPTER  SPECIFICALLY  PROVIDED  FOR. 

Sec.  73.  The  shares  of  stocks  of  mutual  loan  and  building  associa- 
tions shall  be  assessed  at  their  cash  value,  but  only  the  unredeemed  shares 
of  such  stock,  or  those  not  transferred  to  the  association,  shall  be  taxed, 

(t)  Whether  this  act  is  repealed  by  act  April  8,  1893,  is  not  a  question  for 
the  Digester,  as  the  repeal  is  not  so  plainly  evident  as  to  justify  its  omission. 


and  such  unredeemed  shares  shall  be  listed  in  the  name  of  the  individual 
owners  thereof.    Act  Marcli  31,  1883^  sees.  40,  41. 

Sec.  74.  Gas,  telephone,  bridge,  street  railroad,  savings  banks,  mutual 
loan,  building,  transportation,  construction,  and  all  other  companies,  cor- 
porations or  associations,  incorporated  nnder  the  laws  of  this  state,  or  under 
the  laws  of  any  other  state,  and  doing  business  in  this  state,  other  than  in- 
surance companies  and  the  companies  and  corporations  whose  taxation  is  in 
this  act  specifically  provided  for,  in  addition  to  the  other  property  required 
by  this  act  to  be  listed,  shall,  through  their  president,  secretary,  principal 
accounting  officer  or  agent,  annually,  during  the  month  of  July,  make  out 
and  deliver  to  the  assessor  of  the  county  where  said  company  or  corporation 
is  located  or  doing  business  a  sworn  statement  of  the  capital  stock,  setting 
forth  particularly: 

First.    The  name  and  the  location  of  the  company  or  association. 

Second.  The  amount  of  capital  stock  authorized,  and  the  number  of 
shares  into  which  such  capital  stock  is  divided. 

Third.  The  amount  of  capital  stock  paid  up,  its  market  value,  and, 
if  no  market  value,  then  the  actual  value  of  the  shares  of  stock. 

Fourth.  The  total  amount  of  all  the  indebtedness,  except  indebted- 
ness for  current  expenses,  excluding  from  such  indebtedness  the  amount 
paid  for  the  purchase  or  improvement  of  the  property. 

Fifth.  True  valuation  of  all  tangible  property  belonging  to  such  com- 
pany or  corporation ;  such  schedule  shall  be  made  in  conformity  to  such  in- 
structions and  forms  as  may  be  prescribed  by  the  auditor  of  state.  Act 
Marcli  28,  1887,  sec.  17. 

Sec.  75.  The  assessor  shall,  annually,  at  least  ten  days  before  the 
thirtieth  day  of  June,  deliver  to  the  president,  secretary,  accounting  officer 
or  agent  of  any  such  company,  corporation  or  association  located  in  or  do- 
ing business  in  such  county  a  notice  in  writing  to  return  such  schedule  by 
the  thirty-first  day  of  July  next  ensuing.  Any  president,  secretary,  princi- 
pal accounting  officer  or  agent,  of  any  such  companies  or  corporations,  upon 
whom  such  notice  shall  have  been  served,  wilfully  neglecting  or  refusing  to 
make  such  return  by  the  thirty-first  day  of  July  next  ensuing,  after  the 
delivery  of  said  notice,  shall  l)e  guilty  of  a  misdemeanor,  and,  upon  con- 
viction, shall  be  filled  in  any  sum  not  exceeding  one  hundred  dollars,  or  ira- 


—41— 


prisoned  not  exceeding  three  months,  or  hoth,  and  the  assessor  shall,  from 
the  best  information  he  can  obtain,  make  out  and  enter  upon  the  proper 
assessment  roll  a  list,  with  the  valuation,  of  all  tangible  and  intangible  prop- 
erty belonging  to  such  defaulting  company  or  corporation  subject  to  taxa- 
tion by  the  provisions  of  this  act,  with  fifty  per  cent,  penalty. 

RAILROAD  COMMISSIONERS. 

Sec.  7G.  The  governor,  secretary  of  state  and  auditor  of  state  are  con- 
stituted a  l)oard  of  railroad  commissioners  for  this  state. 

Sec.  77.  That  on  the  first  Monday  in  June  in  each  year  shall  proceed 
to  ascertain  the  value  of  all  property,  including  railroad  track,  rolling  stock, 
water  and  wood  stations,  passenger  and  freight  depots,  offices,  furniture  and 
such  other  property,  real  and  personal,  as  is  owned  by  each  of  the  railroads 
or  railways  of  each  company  or  corporation  having  existence  under  the  laws 
of  this  state,  or  incorporated  in  whole  or  in  part  therein  and  running 
through  or  in  the  state  in  the  manner  hereinafter  prescribed  (u).  Act  May 
4,  1899. 

MANNER  OF  LISTING  AND  VALUING  PROPERTY  OF  RAILROADS. 

Sec.  78.  Every  person,  company  or  corporation  owning  or  operating 
a  railroad  in  this  state,  shall  return  sworn  lists  or  schedules  of  taxable  prop- 
erty, of  such  railroads  as  hereinafter  provided.  Such  property  shall  be 
listed  and  assessed  with  reference  to  its  amounts,  kind  and  value  on  the 
first  Monday  in  May  of  the  year  in  which  it  is  listed.    Act  May  4,  1899. 

Sec.  79.  Such  person,  company  or  corporation  shall,  on  the  first  Mon- 
day in  May,  in  the  year  1899,  and  at  the  same  time  every  second  year  there- 
after, when  required,  make  out  and  file  with  the  secretary  of  state,  a  state- 
ment or  schedule  showing  the  length  of  the  main  line  and  all  side  tracks, 
switches  and  turn  outs  in  each  county  in  which  the  railroad  may  be  located, 
and  in  each  city  and  town  in  said  county  through  or  into  which  the  railroad 
may  run.     Act  May  4,  1899. 

(ii)  Bridge  companies  and  corporations  other  than  railroad  and  insurance 
companies,  are  to  be  assessed  by  the  county  assessors.    Ry.  v.  Williams,  53 — 58. 
See  Ry.  v.  Worthen,  52 — 529. 

Exemption  from  taxation  granted  a  railroad  company  is  a  personal  priv- 
ilege and  does  not  pass  to  a  purchaser  by  mortgage  ,and  is  lost  by  .consolidation. 
Ry.  V.  Berry,  Gov.,  44 — 17. 


—42— 


Sec.  80.  Such  person,  company  or  corporation  shall  also  state  the  fair 
and  actual  aggregate  value  of  the  whole  railroad,  taking  into  consideration 
in  estimating  and  fixing  such  value,  the  entire  right  of  way,  as  given  hy  the 
charter  of  the  company  or  statutes  of  the  state,  and  also  taking  into  consid- 
eration and  estimating  everything  of  any  character  whatever  situated  upon 
such  right  of  way,  and  appurtenant  to  such  railroad  which  adds  to  tlie  value 
of  such  railroad  as  an  entire  thing  (v). 

Sec.  81.  The  officer  or  person  making  such  statement  or  schedule  on 
behalf  of  any  railroad  company,  shall  verify  the  same  by  his  oath  thereto 
appended,  in  which  he  shall  state,  that  in  fixing  the  value  of  such  railroad, 
he  has  considered  and  valued  the  right  of  w^ay  and  everything  thereon  ap- 
purtenant to  the  railroad,  which  adds  to  the  value  of  such  railroad,  and  that 
the  sum  or  amount  stated  in  the  schedule  is  the  fair  aggregate  or  entire 
value  of  such  railroad,  to  the  best  of  his  knowledge  and  belief. 

Sec.  82.  New  companies  shall  make  and  file  such  schedule  in  May 
next  after  the  location  of  their  road.  When  such  schedule  shall  have  been 
once  made  it  shall  not  be  necessary  to  report  the  description  as  hereinbefore 
required,  unless  directed  so  to  do  by  the  board  of  railroad  commissioners; 
but  such  companies  shall  annually,  during  the  month  of  May,  report  the 
value  of  such  property  by  the  description  set  forth  in  the  following  sec- 
tions, and  note  all  additions  and  changes  which  shall  have  occurred  in  such 
right  of  way.    Act  March  28,  1887,  sees.  18-21. 

Sec.  83.  Such  railroad,  as  described  and  scheduled  in  sections  78-82, 
shall  be  held  to  be  real  estate  for  the  purpose  of  taxation,  and  denomi- 
nated ^'railroad  track,^^  and  shall  be  so  listed  and  valued,  and  shall  be  de- 
scribed in  the  assessment  thereof  as  the  railroad  track  of  the  

railroad  company,  in  the  county,  city  or  town,  and  such  description  shall  be 
considered  as  embracing  all  the  property  required  to  be  assessed  by  sections 
78-82,  and  when  advertised  and  sold  for  taxes  no  other  description  shall 
be  necessary.    Act  March  31,  1883,  sec.  47. 

Sec.  84.  The  movable  property  belonging  to  a  railroad  company  shall 
be  held  to  be  personal  property,  and  denominated,  for  the  purposes  of  tax- 
ation, ''rolling  stock."    Every  person,  company  or  corporation  o^Tiing,  con- 

(v)  For  decisions  on  this  subject  under  prior  statute,  see  Ry.  v.  Worthen. 
46—312;  Huntington  v.  Ry.,  120  U.  S.,  97. 


— 4:^— 


structing  or  operating  a  railroad  in  this  state,  shall,  in  the  month  of  May, 
annually,  make  and  file  with  the  secretary  of  state  a  list  or  schedule  which 
shall  contain  a  correct  detailed  inventory  of  all  the  rolling  stock  belonging 
to  such  company,  together  with  the  true  valuation  thereof,  and  which  shall 
distinctly  state  and  set  forth  the  number  of  locomotives  of  all  classes,  pas- 
senger cars,  dining  cars,  express  cars,  coal  cars,  pay  cars,  constructing  and 
working  cars,  caboose  cars,  hand  cars,  cattle  cars  and  alt  other  kinds  of  cars 
belonging  to  such  road,  and  also  all  locomotives  and  cars  not  belonging  to 
such  company,  but  hired  for  its  use  for  a  term  of  not  less  than  six  months, 
it  not  being  intended  to  tax  locomotives  or  cars  temporarily  coming  into  or 
passing  through  this  state,  but  only  to  tax  such  as  are  actually  owned  or 
leased  by  the  companies  in  this  state.  Said  schedule  shall  set  forth  the 
number  of  miles  of  track  on  which  said  rolling  stock  is  used  in  this  state, 
and  the  number  of  miles  of  track  upon  which  said  rolling  stock  is  used  in 
other  states. 

Sec.  85.  The  board  of  railroad  commissioners  shall  meet  on  the  first 
Monday  in  June  each  year,  at  the  office  of  the  secretary  of  state,  and,  after 
being  duly  sworn  to  fearlessly,  impartially  and  honestly  discharge  their 
duties,  shall  proceed  to  examine  the  lists  or  schedules  of  the  description  and 
value  of  the  railroad  track  of  the  railroad  companies  filed  with  the  secretary 
of  state  in  accordance  with  the  requirements  of  this  act,  and  if  said  sched- 
ules are  made  out  in  accordance  with  the  provisions  of  this  act,  and,  in  the 
opinion  of  the  board,  the  value  of  said  railroad  track  is  fair  and  reason- 
able, said  board  shall  appraise  the  same,  and  it  shall  be  the  duty  of  the  sec- 
retary of  state  to  certify  to  the  assessor  of  each  county  in  which  such  rail- 
road is  located  so  much  of  said  list  as  values  such  railroad  track  as  is  located 
in  said  county,  and  in  any  city  or  town  of  such  county,  and  such  assessor 
shall  list  and  assess  the  same  as  real  estate,  by  the  description  as  hereinbe- 
fore specified.  Act  March  28,  1887,  sees.  22  and  23.  As  amended  by  Act 
May  4,  1899. 

Sec.  86.  Said  board,  for  the  purpose  of  finding  the  value  of  the  roll- 
ing stock  of  railroad  companies  in  this  state,  shall  take  the  total  value  as 
stated  in  the  list  and  schedule  of  the  rolling  stock  of  each  of  the  respective 
railroads  of  this  state,  filed  in  accordance  with  the  requirements  of  this  act, 
and  divide  the  same  by  the  number  of  miles  in  the  entire  length  of  such 


—44— 


railroad,  and  the  result  shall  be  the  value  per  mile  of  such  railroad  for  the 
purpose  of  taxation,  and  the  value  per  mile  of'  any  such  railroad  so  ascer- 
tained shall  be  multiplied  by  the  number  of  miles  or  fraction  of  miles, 
thereof  lying  and  being  in  any  county,  and  the  product  thereof  is  the  sum 
to  be  taxed  in  such  county ;  and  it  shall  be  the  duty  of  the  secretary  of  state 
to  certify  to  the  assessor  of  the  respective  counties  in  which  said  sums  are 
to  be  taxed,  the  amount  to  be  taxed  in  their  respective  counties,  and  such 
assessors  shall  list  and  assess  the  same  as  personal  property,  designating  the 

same  as  '^rolling  stock  of  railroad  company/'    Act  March 

31,  1883,  sec.  50. 

Sec.  87.  All  other  personal  property  belonging  to  any  other  railroad 
company  except  rolling  stock,  shall  be  listed  and  assessed  in  the  county 
wherever  the  same  may  be,  on  the  first  day  of  July  in  each  year;  all  other 
real  estate,  including  the  buildings  and  structures  thereon,  other  than  that 
denominated  railroad  track,  belonging  to  any  railroad  company  in  this  state, 
shall  be  listed  and  assessed  by  the  assessor  of  the  county  in  which  they  are 
situated,  at  the  same  time  and  in  like  manner  as  real  estate  belonging  to 
individual^  is  by  this  act  required  to  be  listed  and  assessed. 

Sec.  88.  If  any  person,  corporation  or  company  owning,  operating  or 
constructing  any  railroad  in  this  state  shall  neglect  or  refuse  to  make  return 
to  the  secretary  of  state  of  the  statement  or  schedules  required  by  sections 
78-82  to  be  returned  to  him  by  the  first  Monday  in  June  in  each  year,  the 
secretary  of  state  shall  notify  the  governor  of  such  default,  and  it  shall  be 
the  duty  of  the  governor  forthwith  to  convene  said  board  of  railroad  com- 
missioners, and  said  board  shall  proceed  at  once,  with  the  assistance  of  the 
county  clerks  and  assessors  of  the  counties  in  which  such  railroad  is  located, 
when  they  shall  require  such  assistance,  to  ascertain  the  necessary  facts  in 
connection  with  the  location  and  value  of  tbo  railroad  and  rolling  stock  be- 
longing to  such  defaulting  railroad  company,  and  in  the  discharge  of  their 
duty  said  board  shall  have  power  to  summon  before  them  any  person  as  a 
witness,  and  to  have  produced  before  them  the  books  and  papers  of  such  de- 
faulting railroad  company,  •administer  oaths  and  examine  any  person  sum- 
moned before  them  touching  any  matter  necessary  to  enable  said  board  to 
arrive  at  a  just  and  correct  value  and  description  of  the  railroad 
track  and  rolling  stock  belonging  to  such  railroad  company,  and  shall  have 


—45— 


power  to  direct  their  writs  of  summons  to  any  sheriff  of  any  county  of  this 
state,  and  it  shall  be  the  duty  of  such  sheriff  to  execute  any  and  all  process 
to  him  directed  by  said  board,  and  any  person  called  before  said  board  to 
testify  shall  be  guilty  of  perjury  if  he  shall  testify  falsely,  and  said  board 
having  ascertained  in  the  manner  herein  indicated  the  description  and  value 
of  the  railroad  track  and  rolling  stocjv  belonging  thereto  in  each  county,  the 
secretary  of  state  shall  certify  the  same  to  the  respective  county  assessors, 
as  provided  for  in  sections  85  and  86,  and  said  assessors  shall  proceed  at 
once  to  list  and  assess  the  sam^e  as  hereinbefore  prescribed. 

Sec.  89.  Any  person,  corporation  or  company  operating,  owning  or 
constructing  a  railroad  in  this  state  who  shall  fail  to  make  return  of  the 
statement  or  schedule  by  sections  78-82  required,  to  the  secretary  of  state  by 
the  first  Monday  in  June  in  each  year,  such  person,  company  or  corporation 
shall  forfeit  to  the  state,  as  a  penalty,  not  less  than  one  thousand  dollars 
nor  more  than  ten  thousand  dollars  for  each  offense,  to  be  recovered  in  any 
proper  form  of  action,  in  the  name  of  the  State  of  Arkansas,  and  paid  into 
the  state  treasury.  Upon  failure  of  any  person,  company  or  corporation  to 
make  such  return  at  the  time  aforesaid  required,  the  secretary  of  state  shall 
at  once  notify  the  attorney-general  of  such  default,  and  it  is  made  the  duty 
of  the  attorney-general  to  institute  the  necessary  legal  proceedings  to  collect 
said  penalty. 

Sec.  90.  The  secretary  of  state  shall,  on  or  before  the  first  Mondav  in 
May  in  each  year,  notify  each  person,  company  or  corporation  OAvning,  oper- 
ating or  constructing  a  railroad  in  this  state,  that  "such  statement  or  sched- 
ule is  required  to  be  filed  by  the  first  Monday  in  June  next  ensuing  :  said 
notice  to  Jje  printed  or  written,  and  m^ay  be  served  by  delivering  the  same  to 
any  agent  of  such  railroad  company,  or  by  depositing  the  same  in  the  post- 
office  addressed  to  such  person,  company  or  corporation  at  a  point  where  the 
general  office  of  such  railroad  company  is  established,  or  at  any  city  or  town 
where  such  railroad  company  is  transacting  business  and  has  an  office  or 
station.    Act  March  28,  1887,  sees.  24-27. 

Sec.  91.  Each  person,  corporation  or  company  owning  or  operating  a 
railroad,  or  any  part  thereof,  in  this  state  shall  file  the  list  and  schedule  in 
this  chapter  prescribed,  notwithstanding  it  may  be  specified  in  the  charter 
of  any  such  railroad  that  such  railroad  shall  be  exempt  from  taxation,  or 


—46— 

exempt  until  the  happening  or  accomplishment  of  any  one  or  more  facts. 
Act  March  31,  1883,  sec.  55. 

Sec.  92.  The  board  of  railroad  commissioners  shall  hold  their  annual 
meetings  herein  provided  for  at  the  office  of  the  secretary  of  the  state,  on  the 
first  Monday  in  June  in  each  year;  and,  if  they  shall  not  complete  their 
work  on  said  day,  shall  meet  from  day  to  day  until  the  same  shall  have  been 
completed.  The  governor  shall  have  the  right  to  convene  said  board  in  spe- 
cial meetings  at  any  time.    Act  March  28,  1887,  sec.  28. 

ASSESSOR. 

Sec.  93.  At  the  general  election  in  the  year  1884,  and  every  second 
year  thereafter,  there  shall  be  elected  a  person  in  each  county  in  this  state 
as  assessor,  in  the  same  manner  as  other  county  officers  are  now  elected, 
whose  term  of  office  shall  continue  for  two  years,  or  until  his  successor  is 
duly  elected  and  qualified,  who  shall,  within  fifteen  days  after  the  receipt  of 
his  commission,  enter  into  bond  to  the  State  of  Arkansas,  with  good  and 
sufficient  security,  in  a  sum  of  not  less  than  one  thousand  dollars  nor  more 
than  eight  thousand  dollars  (the  amount  to  be  determined  by  the  county 
court),  conditioned  for  the  faithful  discharge  of  his  official  duties,  which 
bond  shall  be  approved  by  the  county  judge ;  and  said  assessor  shall  be  liable 
on  his  official  bond  to  the  state,  county  and  any  school  district,  city  or  in- 
corporated town  for  all  damages  sustained  by  the  state,  county,  school  dis- 
trict, city  or  incorporated  town  by  reason  of  any  failure,  neglect  or  refusal 
to  discharge  his  duties  according  to  law,  which  damages  may  be  recovered  in 
the  same  manner  as  other  damages  are  recovered  on  other  ofiicial  bonds. 

Sec.  94.  Every  assessor  shall,  on  or  before  the  first  day  of  January 
succeeding  his  election,  and  before  entering  upon  or  discharging  any  of  the 
duties  of  his  office,  take  and  subscribe  to  the  oath  prescribed  in  section 
twenty,  article  nineteen,  of  the  constitution  of  Arkansas,  and,  in  addition 
thereto,  the  following  oath  or  affirmation,  which  oath  shall  be  indorsed  upon 
the  assessment  books  prior  to  their  delivery  to  the  assessor: 

'^I,  ,  assessor  for  county,  do  solemnly  swear  that 

the  value  of  all  real  and  personal  property,  moneys,  credits,  investments  in 
bonds,  stocks,  joint  stock  companies,  of  which  statements  may  be  made  to 
me  by  persons  required  by  law,  will  be  appraised  at  its  actual  cash  value; 
that  in  no  case  will  I,  knowingly,  omit  to  demand  of  any  person  or  corpora- 


tion,  of  whom  by  law  I  may  be  required  to  make  such  demand,  a  statement 
of  the  description  and  value  of  personal  property,  or  the  amount  of  moneys 
and  credits,  investments  in  bonds,  stocks,  joint  stock  companies  or  other- 
wise, which  he  may  be  required  to  list,  or  in  any  way  connive  at  any  viola- 
tion or  evasion  of  any  of  the  requirements  of  the  law  or  laws  in  relation  to 
the  listing  or  valuation  of  property,  credits,  investments  in  bonds,  stocks, 
joint  stock  companies  or  otherwise,  of  any  kind,  for  taxation"  (w).  Act 
March  31,  1883,  sees.  57,  58. 

Sec.  95.  Every  assessor  who  shall  have  failed  to  take  and  subscribe  to 
the  oath  prescribed  in  section  94  at  the  time  therein  stated,  is  granted 
until  the  time  provided  by  law  for  entering  upon  the  discharge  of  their  du- 
ties, to  take  and  subscribe  to  the  oath  prescribed  in  section  94,  and  the 
acts  of  every  assessor  who  shall  take  said  oath  within  the  time  herein 
granted,  shall  be  as  valid  as  if  he  had  taken  and  subscribed  to  said  oath  at 
the  time  now  provided  by  law.    Act  February  13,  1889. 

Sec.  96.  If  any  person  so  elected  fails  or  refuses  to  take  the  oath 
required  in  section  94,  and  file  the  same  with  the  clerk  of  the  county  court 
of  his  county,  within  the  time  prescribed,  the  office  shall  be  declared  vacant, 
and  the  clerk  of  the  county  court  shall  immediately  notify  the  governor,  and 
such  vacancy  shall  be  filled  in  accordance  with  the  constitution  and  laws 
of  the  state  (x).    Act  March  31,  1883,  sec.  59. 

Sec.  97.  Jt  is  hereby  made  the  duty  of  the  assessors  of  the  state  to 
indicate  on  the  tax  lists  made  and  filed  by  themi,  by  an  appropriate  indica- 
tion, the  fact  of  whether  the  person  assessed  is  of  the  white  or  colored  race. 
The  assessors  shall  also  indicate  in  like  manner  all  assessments  against  cor- 
porations. In  making  out  the  tax-books  for  the  collectors,  the  clerks  shall 
make  proper  entries  to  show  whether  any  particular  tax-payer  is  of  the 
white  or  colored  race,  or  a  corporation.  The  collector  in  preparing  his  re- 
ceipts shall  also  indicate  this  fact  when  payment  is  made  to  him,  and  in 
making  his  return  to  the  coimty  court  at  the  time  of  making  his  final  set- 
tlement, he  shall  indicate  the  amount  of  taxes  paid  respectively  by  persons 
of  the  white  and  colored  race,  and  shall  report  at  said  time  to  the  auditor  the 
aggTcgate  amount  of  taxes  thus  paid  respectively,  as  well  as  the  total  num- 
ber of  poll-taxes  paid,  and  the  number  paid  by  each  of  said  races. 

(w)  See  Moore  v.  Turner,  43—243;  RadcUffe  v.  Fletcher,  46—97;  Equaliza- 
tion Board  v.  Land  Ovjners,  51 — 516;  Barton  v.  Lattourette,  55 — 81. 
(x)  See  Sec.  2691  and  note. 


—48— 


A  failure  to  comply  with  the  provisions  of  this  act  shall  be  cause  for 
denying  to  said  officers  the  fees  and  commissions  allowed  by  law.  Immedi- 
ately upon  the  passage  of  this  act  a  copy  thereof  shall  be  furnished  to  every 
assessor,  collector  and  county  clerk  in  the  state.   Act  April  I'd,  1895. 

Sec.  98.  The  assessor  herein  provided  for  shall  appraise  the  real  and 
personal  property  in  his  county  in  such  manner  and  at  such  times  as  pre- 
scribed by  this  act,  and  shall  be  allowed  the  following  compensation  for  his 
services:  For  each  name  listed,  twenty  cents,  and  all  of  the  property  be- 
longing to  one  individual  or  corporation  in  the  county  to  be  counted  as  one 
name. 

Sec.  99.  For  each  list  of  real  property  the  owner  or  owners  of  which 
are  unknown,  or  non-residents,  one  dollar,  and  all  such  lands  in  one  town- 
ship and  range  to  be  embraced  or  counted  as  one  list,  but  if  any  unknown 
person  or  non-resident  owns  lands  in  more  than  one  township  he  shall  be 
allowed  one  dollar  for  each  township  (1).  Provided,  no  fee  shall  be  allowed 
any  assessor  for  listing  any  name  or  personal  property  unless  said  party  or 
property  as  the  case  may  be,  is  in  the  county  and  subject  to  taxation.  Act 
.February  9,  1893. 

Sec.  100.  One-half  of  the  compensation  of  each  assessor  shall  be  paid 
by  the  state,  and  one-half  by  the  county,  and  the  county  court  shall  draw  its 
warrant  on  the  county  treasurer  for  one-half  of  the  amount  due  to  the  as- 
sessor, and  it  shall,  at  the  same  time,  certify  to  the  auditor  the  amount  due 
to  said  assessor  on  the  part  of  the  state,  the  same  being  one-half  of  the  total 
amount  due  to  said  assessor,  thereupon  the  auditor  shall  draw  his  warrant 
on  the  state  treasurer  for  said  amount.   Act  February  15,  1889. 

Sec.  101.  Assessors  shall  receive  no  other  or  further  compensation  for 
the  discharge  of  the  duties  required  of  them  than  is  provided  by  law.  Act 
March  3,  1875,  sec.  3. 

Sec.  102.  Any  assessor  who  shall  deem  it  necessary  to  enable  him  to 
complete,  within  the  time  prescribed  by  this  act,  the  listing  and  valuation  of 
the  property,  moneys  and  credits  of  his  county,  ma}",  with  the  approval  of  the 
judge  of  the  county  court,  appoint  such  number  of  assistants,  having  the 
legal  qualifications,  as  he  shall  think  necessary  in  order  to  enable  him  to 
comply  with  the  requirements  of  this  chapter,  and  each  assistant  so  ap- 
pointed shall,  within  the  division  assigned  him,  perform  all  the  duties  en- 
CD  Ben  V.  Ark.  Co.,  44—493. 


-49— 


joined  upon  assessors  by  law,  and  each  assistant  assessor  shall  swear  to  the 
correctness  of  the  assessment  and  valuation  of  the  property  made  by.  him, 
as  the  assessor  is  required  to  do,  and  the  assessor  and  his  assistants  are 
authorized  to  administer  such  oaths  as  are  necessary  to  a  proper  discharge  of 
their  duties,  as  prescribed  by  law.    Act  March  21,  1883,  sec.  61. 

Sec.  103.  The  assessor  shall,  before  the  second  Monday  in  May,  annu- 
ally post  up  in  three  or  more  public  places  in  each  township  of  his  county, 
written  or  printed  notices,  that  he,  at  a  day  therein  named,  will  attend  at 
the  usual  voting  place  in  said  township,  and  for  ten  days,  to  be  designated 
in  said  notice,  at  the  county  site,  said  ten  days  to  be  after  said  assessor  has 
visited  each  township  in  his  said  county  for  the  purpose  of  taking  a  list  of 
the  real  and  personal  property  of  each  resident  of  said  township,  and  the 
per  capita  tax  of  such  as  are  liable  to  pay  the  same,  and  said  assessor  shall 
remain  at  each  voting  place  at  least  one  day,  where  the  voting  population  is 
less  than  seventy-five,  and  two  days  where  it  is  seventy-five  and  not  more 
than  one  hundred  and  twenty-five,  and  three  days  where  it  is  more  than 
one  hundred  and  twenty-five;  and  the  assessor  upon  application  shall  fur- 
nish each  taxpayer  an  appropriate  printed  blank  upon  which  to  list  his 
property  subject  to  taxation.   Act  February  15,  1889. 

Sec.  104.  If  any  taxpayer  shall  have  failed  to  render  to  the  assessor, 
at  the  usual  place  of  voting  in  his  or  her  township  or  ward,  at  the  time  said 
assessor  shall  be  engaged  in  assessing  the  taxable  property  of  such  township 
or  ward,  and  such  taxpayer  shall  render  to  such  assessor  a  list  of  his  or  her 
taxable  property  as  required  by  law  at  his  office,  or  place  of  business,  or  at 
any  other  voting  place  or  ward  in  such  county,  town  or  city  when  the  as- 
sessor may  be  engaged  in  making  assessments,  at  any  time  thirty  days  prior 
to  the  time  when  such  assessor  is  by  law  required  to  complete  and  file  with 
the  county  clerk  the  tax  lists  as  required  by  law,  he  or  she  shall  not  be 
considered  a  delinquent  recusant,  and  shall  not  be  liable  to,  nor  be  charged, 
nor  assessed  with  any  penalty  for  failure  to  render  such  list  in  proper  time ; 
provided,  such  assessor  shall  not  have  called  upon  and  demanded  of  said 
taxpayer  such  list;  and  provided,  further,  no  assessor  shall  be  permitted  to 
assess  any  penalty  against  any  taxpayer  until  after  the  lapse  of  twenty  days 
from  the  close  of  the  time  set  under  notices  given  for  assessments  in  all  the 
townships  and  wards  of  his  county.   Act  April  12,  1893. 

4. 


—so- 


Sec.  105.  If  any  person  shall  refuse  or  neglect  to  attend  in  pursuance 
of  said  notice  at  the  voting  place  of  his  township,  or  at  the  county  site  of  his 
county,  or  shall  fail  to  make  out  and  deliver  to  said  assessor  a  statement  of 
personal  propert}^,  mone}^,  and  credits,  investments  in  bonds,  stocks,  joint 
stock  companies  or  otherwise,  or  shall  refuse  or  neglect  to  take  and  subscribe 
an  oath  or  affirmation  as  to  the  truth  of  such  statement  which  he  is  required 
to  verify,  and  of  the  value  of  personal  property  subject  to  taxation,  said 
assessor  shall,  from  the  best  information  he  can  procure,  obtain  the  list  of 
property  subject  to  taxation  belonging  to  said  delinquent  in  said  county, 
and  thereupon  visit  said  delinquents  at  their  places  of  residence  and  require 
of  them  the  lists  of  real  and  personal  property  subject  to  taxation  aforesaid, 
and  if  such  delinquent  resident  can  not  be  found,  or  shall  refuse  to  furnish 
the  desired  information,  he  shall  proceed  to  examine  on  oath  or  affirmation 
all  parties  whom  he  may  suppose  to  have  a  knowledge  of  said  taxable  prop- 
ert}^,  and  shall  list  and  value  the  same  from  the  best  information  in  his 
power  to  obtain.   Act  February  15,  1889,  sec.  2. 

Sec.  106.  Said  assessor  shall  enter  on  the  list  of  each  delinquent 
recusant  taxpayer  aforesaid  a  charge  of  one  dollar,  which  shall  be  entered 
and  run  out  on  the  tax-books  against  said  taxpayer,  and  shall  be  collected 
by  the  tax  collector,  and  one-half  of  which  shall  be  paid  to  said  assessor  in 
addition  to  the  other  fees  allowed  said  assessor,  and  the  balance  shall  be 
paid  into  the  school  fund  of  the  proper  school  district  of  said  county.  Pro- 
vided, in  case  of  the  sickness  of  said  taxpayer,  the  same  shall  be  a  sufficient 
excuse  for  non-attendance  at  the  time  and  place  designated  as  aforesaid, 
upon  said  taxpayer  filing  with  the  county  clerk  an  affidavit  that  he  was 
prevented  by  sickness  from  giving  to  the  assessor  the  required  statement 
when  called  on  for  that  purpose.   Act  March  28,  1887^  sec.  51. 

Sec.  107.  In  all  cases  in  which  the  assessor  is  required,  in  consequence 
of  sickness  or  absence  of  the  person  whose  duty  it  is  to  make  out  a  statement 
of  personal  property,  moneys,  credits,  investments  in  bonds,  stocks,  joint 
stock  companies  or  otherwise,  or  in  consequence  of  his  neglect  or  refusal  to 
make  or  to  be  sworn  to  such  statement,  to  ascertain  the  several  items  and 
the  value  thereof,  the  assessor,  if  he  shall  be  unable  to  ascertain  by  positive 
evidence  the  several  items  and  value  thereof,  shall  return  such  articles  and 
the  value  thereof,  as  from  general  reputation,  and  his  own  knowledge  of  the 


-51— 


facts  and  circumstances,  he  believes  to  be  a  correct  list  of  the  articles  and 
the  value  thereof  that  such  person  would  be  by  this  chapter  required  to  list. 
Act  March  31,  1883,  sec.  64. 

Sec.  108.  Eacli  assessor  shall,  on  or  before  the  second  Monday  in 
September  in  each  year,  make  out  and  deliver  to  the  clerk  of  the  county 
court  of  his  county,  in  tabular  form  and  alphabetical  order,  a  list  or  lists  of 
the  names  of  the  several  persons,  companies  or  corporations  in  whose  name 
any  personal  property,  money,  credits,  investments  in  bonds,  stock,  joint 
stock  companies  or  otherwise,  shall  have  been  listed  in  his  county,  and  he 
shall  enter  separately,  in  appropriate  columns,  opposite  each  name,  by  an 
appropriate  indication,  the  fact  of  whether  the  person  assessed  is  of  the 
white  or  colored  race,  the  aggregate  value  of  the  several  species  of  per- 
sonal property  enumerated  in  section  48,  making  separate  lists  of  persons 
residing  out  of  an  incorporated  city,  toMTi  or  village,  and  of  persons  who  are 
residents  of  an  incorporated  city,  town  or  village,  and  shall  state  the  number 
of  the  school  district  in  which  they  reside  when  he  assessed  them.  The  col- 
umns shall  be  accurately  added  up,  and  in  every  case  where  any  person 
whose  duty  it  is  to  list  any  personal  property,  moneys,  credits,  investments 
in  bonds,  stocks,  joint  stock  companies  or  otherwise,  for  taxation  shall  have 
refused  or  neglected  to  list  the  same  when  called  on  for  that  purpose  by  the 
assessor,  or  to  take  and  subscribe  an  oath  or  affirmation  in  regard  to  the 
truth  of  his  statement  of  personal  property,  moneys,  credits,  investments  in 
bonds,  stocks,  joint  stock  companies  or  otherwise,  when  required  by  the 
assessor,  he  shall  enter  opposite  the  name  of  such  person,  in  an  appropriate 
column,  "refused  to  list'^  or  "refused  to  swear,^'  as  the  case  may  be.  In 
every  case  where  any  person  required  to  list  property  for  taxation  shall  have 
been  absent,  or  unable  from  sickness  to  list  the  same,  the  assessor  shall  enter 
opposite  the  name  of  such  person,  in  an  appropriate  column,  the  word 
"absent"  or  "sick,"  as  the  case  may  be.  To  which  return  said  assessor,  or 
assistant  assessor,  shall  be  required  to  make  oath  in  the  following  words,  viz. : 

I,   ,  Assessor  for  County  of    and  State 

of  Arkansas,  do  solemnly  swear  that  I  have  made  diligent  efforts  to  ascer- 
tain all  the  taxable  property  being  situate  or  subject  to  taxation  in  said 
County  of  ;  that  so  far  as  I  have  been  able  to  ascertain,  the  same 

I 


-52— 


is  correctly  set  forth  and  described  in  the  foregoing  returns,  and  that  the 
property  therein  mentioned  is  not  appraised  at  less  than  its  true  value  in 
money,  so  help  me  God. 

 Assessor. 

Sworn  to  and  subscribed  before  me  this  day  of  

18  . 

 ,  Clerk   County. 

Aci  March  28,  1887,  sec.  30. 

Sec.  109.  Each  assessor  shall,  at  the  time  he  is  required  to  make  his 
return  of  taxable  property  to  the  clerk  of  the  county  court,  also  deliver  to 
him  the  statements  of  property  which  he  shall  have  received  from  persons 
required  to  list  the  same,  arranged  by  school  districts  and  in  alphabetical 
order,  and  the  clerk  of  the  county  court  shall  carefully  preserve  the  same  in 
his  office  for  four  years,  and  should  the  records  of  any  county  in  the  state 
be  destroyed  by  fire  or  otherwise,  after  assessments  have  closed  for  any  year, 
and  before  the  collection  of  the  taxes,  the  assessor  is  authorized  to  make 
another  assessment  as  heretofore  provided. 

Sec.  110.  Each  assessor  shall,  at  the  time  of  taking  the  list  of  personal 
property,  also  take  a  list  of  all  real  property  situate  in  his  county  that  shall 
have  become  subject  to  taxation  since  the  last  previous  listing  of  property 
therein,  with  the  value  thereof  estimated  agreeably  to  the  requirements  of 
this  chapter,  and  of  all  new  buildings  and  structures  of  any  kind  over  one 
hundred  dollars  in  value,  the  value  of  which  shall  not  have  been  previously 
added  to  or  included  in  the  value  of  the  land  on  which  structures  have  been 
erected,  and  shall  make  return  thereof  to  the  clerk  of  the  county  court  at  the 
same  time  he  is  required  to  make  his  return  of  personal  property  to  such 
clerk.  He  shall  describe  the  tract  or  lot  of  real  property  on  which  each  of 
such  structures  has  been  erected,  the  kind  of  structures  and  the  value 
thereof,  and  in  the  case  of  destruction  by  fire,  flood,  or  otherwise,  of  any 
building  or  structures  over  one  hundred  dollars  in  value,  which  shall  have 
been  erected  previous  to  the  last  valuation  of  the  land  upon  which  the  same 
shall  have  stood,  or  the  value  of  which  shall  have  been  added  to  any  former 
valuation  of  such  land,  the  assessor  shall  determine,  as  near  as  practicable, 
the  value  of  such  structures,  and  make  reduction  thereof,  and  make  return 


—53— 


of  the  same  to  the  clerk  of  the  county  court  as  in  this  section  provided,  and 
the  assessor  shall  value  all  such  lots  of  any  town,  or  addition  to  any  city  or 
town,  as  may  have  been  laid  out  in  lots  since  the  last  appraisement,  and 
make  return  at  the  time  and  in  the  manner  hereinbefore  indicated. 

Sec.  111.  Each  separate  parcel  of  real  property  shall  be  valued  at  its 
true  market  value  in  money,  excluding  the  value  of  crops  growing  thereon; 
but  the  price  at  w^hich  such  real  estate  would  sell  at  auction,  or  at  a  forced 
sale  shall  not  be  taken  as  the  criterion  of  such  true  value.  Each  tract  of 
land  belonging  to  this  state,  or  to  any  county,  city,  town  or  charitable  insti- 
tution, whether  corporated  or  unincorporated,  and  saline,  swamp,  seminary, 
school  or  mineral  lands  held  under  a  lease  exceeding  five  years,  and  not  ex- 
ceeding ten  years,  shall  be  valued  at  such  price  as  the  assessor  believes  could 
be  obtained  at  a  private  sale  for  such  leasehold  estate.  Personal  property 
of  any  description  shall  be  valued  at  the  usual  selling  price  of  similar  prop- 
erty at  the  time  of  listing.  If  any  such  property  shall  have  no  well  fixed  or 
determined  value  in  that  locality  at  the  time,  then  the  same  shall  be  ap- 
praised at  such  price  as  in  the  opinion  of  the  assessor  could  be  obtained 
therefor  at  such  time  and  place  (y).  Investments  in  bonds,  stocks,  joint 
stock  companies  or  otherwise,  shall  be  valued  at  their  value  in  money,  and 
the  quotations  and  selling  price  thereof  may  be  considered  in  determining 
their  values.  Money,  whether  in  possession  or  on  deposit  in  this  state,  or 
out  of  it,  subject  to  the  order  or  control  of  such  person  listing,  shall  be  en- 
tered in  the  statement  at  the  full  amount  thereof.  Every  credit  for  a  sum 
certain,  payable  either  in  money,  property  of  any  kind,  labor  or  service, 
shall  be  assessed  according  to  its  true  value.  If  for  a  specified  number  or 
quantity  of  any  article  or  articles  of  property,  or  for  a  certain  amount  of 
labor,  or  for  services  of  any  kind,  it  shall  be  assessed  according  to  its  true 
value.  Annuities  or  moneys  receivable  at  a  stated  period  shall  be  rated  at 
the  price  which  the  same  may  be  worth  in  money.  Where  the  fee  of  the  soil 
in  any  tract,  parcel  or  lot  of  land  is  in  any  person  or  persons,  natural  or  arti- 
ficial, and  the  right  to  any  mineral  therein  in  another  or  others,  the  same 
shall  be  valued  and  listed  agreeably  to  such  ownershp,  in  separate  entries 
and  taxed  to  the  parties  owning  the  same,  respectively.  Act  March  31,  1883^ 
sees.  66-68. 

(y)  See  art.  XVI,  sec.  5.  Const. 


WHEN  A^B  now  TO  ASSESS  REAL  ESTATE. 


Sec.  112.  Every  assessor^  on  or  before  the  second  Monday  in  Septem- 
ber, in  the  year  eighteen  hundred  and  eighty-seven,  and  every  second  year 
thereafter,  shall  make  ont  and  deliver  to  the  clerk  of  the  county  court  a 
report  (z)  in  tabular  form,  contained  in  a  book  to  be  furnished  him  by  such 
clerk  of  county  court,  of  the  amount,  description  and  value  of  real  property 
subject  to  be  listed  for  taxation  in  his  county,  and  the  amount  and  de- 
scription of  all  lands  belonging  to  the  United  States  and  to  the  State  of 
Arkansas ;  also,  of  all  other  lots,  parcels  or  tracts  of  land  exempt  from  taxa- 
tion, which  returns  shall  contain: 

First.  The  names  of  the  several  persons,  companies  or  corporations  in 
whose  names  the  several  tracts  of  real  property,  other  than  property  situate 
in  incorporated  cities  and  towns,  in  each  congressional  township  within  his 
county,  shall  have  been  listed,  and  in  appropriate  columns,  opposite  each 
name,  the  description  of  each  tract  by  section,  or  the  largest  sub-division  of 
which  the  same  is  capable,  designating  the  number  of  the  section  and  the 
part  thereof,  and  the  congressional  township  or  survey,  and  the  value  of 
each  tract  determined  by  the  assessor,  lands  belonging  to  the  United  States 
or  to  this  state  not  to  be  valued. 

Second.  The  names  of  several  persons,  companies  or  corporations  in 
whose  names  the  several  lots  of  real  property  in  each  town  or  city  in  his 
county  shall  have  been  listed,  and  in  appropriate  columns,  opposite  each 
name,  the  description  of  each  lot  and  value  as  determined  by  the  assessor, 
and  such  description  shall  designate  the  town  or  city,  the  number  of  lots 
and  parts  thereof ;  and,  if  part  of  a  lot  is  listed,  it  shall  state  the  number  of 
feet  along  the  principal  street  on  which  it  abuts.  If  the  name  of  the 
owner  of  any  tract  of  land  or  lot  be  unknowTi,  the  word  "unknown^^  shall  be 
entered  in  the  column  of  names  opposite  said  tract  or  lot.  In  making  such 
return,  each  separate  tract  of  land  in  each  congressional  township  shall  be 
placed  according  to  the  numeral  order  of  the  section,  and  each  town  or  city 
lot  according  to  the  numerical  order  of  lots  and  blocks,  which  returns  shall 
be  as  near  the  following  form  as  practicable : 


(z)  See  Moore  v.  Turner,  43 — 243. 


—55- 


With  the  following  affidavit: 

I,   ,  assessor,  do  solemnly  swear  that  the  foregoing 

is  correct,  and  that  I  have. appraised  each  tract  or  lot  of  land,  except  United 
States  or  state  lands,  at  its  true  value  in  money,  and  not  at  what  it  would 
bring  at  auction  or  at  a  forced  sale,  so  help  me  God. 

 Assessor. 

Sworn  to  and  subscribed  before  me  this  day  of  18  

 ,  Clerk. 

Act  March  28,  1887,  sec.  31. 

Sec.  113.  The  commissioner  of  state  lands  shall  each  year,  at  least 
thirty  days  prior  to  the  time  fixed  by  law  for  the  annual  assessment  of  per- 
sonal property,  make  out  from  the  records  of  his  office,  complete  and  ac- 
curate ]ists  by  counties  and  by  proper  descriptions  of  all  lands  and  town  lots 
which  may  have  been  sold  or  otherwise  disposed  of  by  the  state  and  properly 
subject  to  taxation,  and  he  shall  forward  the  same,  when  so  made,  to  the 
clerks  of  the  respective  counties  in  this  state,  wherein  such  lands  lie;  and 
•it  is  made  the  duty  of  such  clerks,  immediately  on  receipt  of  such  lists,  to 
enter  the  same  upon  the  tax  books  of  the  county  as  lands  subject  to  taxation, 
the  assessors  shall  assess  such  lands  for  taxation,  and  the  same  shall  be 
taxed,  beginning  with  the  year  certified  by  the  commissioner  of  state  lands 
as  having  been  disposed  of  by  the  state. 

Sec.  114.  The  lists  of  lands  disposed  of  by  the  registers  and  receivers 
of  the  several  Ignited  States  land  offices,  and  certified  by  them,  shall  be 
filed  in  the  state  land  office,  and  it  shall  be  the  duty  of  the  commissioner  of 
state  lands  to  carefully  compare  such  lists  with  the  official  plats  of  his 
office,  and  shall  prepare  complete  and  accurate  lists  by  counties  of  the  same, 
and  shall  forward  them  to  the  clerks  of  such  counties,  and  such  land  shall  be 

I 


—56— 


entered  upon  the  tax-books  of  such  counties  and  shall  be  assessed  and  taxed 
by  the  state,  beginning  with  the  year  they  were  finally  disposed  of  by  the 
United  States;  provided,  such  lands  were  disposed  of  by  the  United  States 
prior  to  the  time  fixed  for  the  annual  assessment  of  personal  property,  and 
if  subsequently  disposed  of,  they  shall  be  taxed,  beginning  with  the  next 
succeeding  year,   ^ict  March  28,  1887,  sees.  1  and  2. 

Sec.  115.  That  on  or  before  the  first  day  of  May  in  each  year,  after 
the  passage  of  this  act,  the  president  and  secretary  of  each  of  the  levee 
boards  created  under  the  law^s  of  this  state  and  holding  lands  by  virtue  of 
any  acts  passed  by  the  general  assembly  of  the  State  of  Arkansas,  donating 
lands  to  the  several  levee  districts  in  said  state,  shall  file  with  the  commis- 
sioner of  state  lands,  a  list  of  all  lands  disposed  of  by  their  respective  boards 
the  preceding  year,  showing  the  sections  or  parts  of  sections  disposed  of, 
the  respective  purchasers  of  each  tract  and  the  date  of  sale;  provided,  that 
the  first  report  shall  contain  a  list  showing  a  description  of  all  the  lands  pre- 
viously sold  and  the  respective  purchasers  of  each  tract. 

That  upon  receipt  of  said  report,  it  shall  be  the  duty  of  the  commis- 
sioners of  state  lands  to  certify  down  to  the  clerks  of  the  respective  counties, 
a  list  of  all  lands  sold,  to  the  end  that  they  may  be  listed  for  taxation. 

That  upon  failure  of  any  levee  board  or  boards  to  comply  with  section 
one  of  this  act,  the  clerks  of  the  respective  counties  in  which  the  lands  of 
such  district  or  districts  are  situated,  shall  list  all  of  the  lands  of  such  dis- 
trict or  districts  for  taxation  and  said  lands  shall  be  taxed  as  lands  of  all 
private  individuals,  corporations  and  companies.    Act  April  11,  1901. 

Sec.  116.  It  shall  be  the  duty  of  each  assessor  to  make  out,  from  such 
sources  of  information  as  shall  be  in  his  power,  a  correct  and  pertinent  de- 
scription of  each  tract  or  lot  of  real  property  in  his  county,  so  that  the  same 
can  be  identified  and  distinguished  from  any  other  tracts  or  parts  of  tracts, 
and  he  shall  place  a  value  on  each  sub-division  of  a  block  and  the  improve- 
ments thereon  in  cities  and  towns,  or  additions  thereto,  notwithstanding  the 
fact  that  one  individual  owns  the  whole  block.  And  when  he  shall  deem  it 
necessary  to  obtain  an  accurate  description  of  any  separate  tract  or  lot  in  his 
count}^,  he  may  require  the  owner  or  occupier  thereof  to  furnish  the  same, 
with  any  title  j\npers  he  may  have  in  his  possession,  and,  if  such  owner  or 
occupier,  upon  demand  made  for  the  same,  shall  neglect  or  refuse  to  furnish 


—57- 


a  satisfactory  description  of  such  parcel  of  real  property  to  such  assessor,  he 
may  employ  the  county  surveyor  to  make  out  a  description  of  the  boundaries 
and  location  thereof,  and  a  statement  of  the  quantity  of  land  therein,  and 
the  expense  of  such  survey  shall  be  returned  by  such  assessor  to  the  clerk  of 
the  county  court,  who  shall  add  the  expense  of  such  survey  to  the  tax  as- 
sessed upon  such  real  property,  and  it  shall  be  collected  by  the  collector  of 
the  county  with  such  tax,  and,  when  collected,  shall  be  paid  on  demand  to 
the  person  to  whom  the  same  is  due ;  and  the  assessor  shall,  in  all  cases,  from 
actual  view,  or  from  the  best  sources  of  information  within  his  reach,  deter- 
mine as  near  as  practicable  the  true  value  of  each  separate  tract  and  lot  of 
real  property  in  his  county,  according  to  the  rules  prescribed  by  this  act  for 
valuing  property,  and  he  shall  note  in  his  plat-book,  separately,  the  value  of 
all  houses,  mills  and  other  buildings,  which  shall  be  carried  out  as  a  part 
of  the  value  of  such  tracts. 

Sec.  117.  For  the  purpose  of  enabling  the  assessor  to  determine  the 
value  of  buildings  and  other  improvements,  he  is  authorized  to  enter,  with 
the  consent  of  the  owner  or  occupants  thereof,  and  fully  to  examine  all 
buildings  and  structures  of  whatsoever  kind  which  are  not  by  law  expressly 
exempt  from  taxation;  otherwise  he  shall  determine  the  value  by  such  in- 
formation as  he  can  obtain  (aa).   Act  March  31,  1883,  sees.  70-71. 

Sec.  118.  Whenever  it  shall  be  made  to  appear  to  the  satisfaction  of 
the  county  court  of  any  county  that  any  section,  or  part  of  section  of  land 
in  such  county  is  in  such  small  or  irregular  sub-divisions  as  respects  owner- 
ship thereof,  that  such  sub-divisions  or  any  of  them  can  not  be  accurately  or 
conveniently  designated  in  the  assessment  list  or  tax  list  in  the  usual  or 
ordinary  manner  of  designating  sub-divisions  of  land  therein,  it  shall  be  the 
duty  of  such  court  to  order  the  county  surveyor  of  such  county  to  make  and 
return  to  the  recorder  of  such  county  a  plat,  with  accompanying  marginal  or 
foot-notes,  of  such  section  or  part  section,  whereupon  it  shall  be  the  duty  of 
the  county  surveyor  to  promptly  comply  with  and  obey  such  orders,  and  in 
the  plats  and  by  the  marginal  or  foot-notes  which  he  shall  make  and  return, 
he  shall  show  the  relative  size  and  position  of  the  several  sub-divisions  and 
the  area  of  each  thereof,  which  said  sub-divisions  shall  be  designated  as 
"lots"  and  shall  be  numbered  consecutively  in  like  manner  and  order  (in 

(aa)  See  Moore  v.  Turner,  48 — 243. 


—58— 


so  far  as  practicable)  as  is  done  in  the  case  of  fractional  sections  in  the 
surveys  and  plats  made  under  the  direction  of  the  United  States  general 
land  office. 

Sec.  119.  -  It  is  made  the  duty  of  clerks  of  the  county  courts  to 
promptly  notify  the  county  surveyors  of  their  respective  counties  of  all 
orders  made  by  their  respective  courts  in  pursuance  of  this  act. 

Sec.  120.  It  is  made  the  duty  of  the  recorder  of  every  county  to  pro- 
vide and  keep  in  his  office  a  record  book  to  be  entitled^  "Kecord  of  Surveyor's 
Plats  and  Notes/'  in  which  he  shall  accurately  record  or  make  a  fair  copy 
and  transcript  of  every  plat  and  the  notes  accompanying  the  same  returned 
to  him  by  the  county  surveyor,  as  in  this  act  is  provided.  ' 

Sec.  121.  When  a  plat  and  notes  accompanying  the  same  of  any  sec- 
tion or  part  of  section  of  land  shall  have  been  made,  returned  and  recorded, 
as  herein  provided,  a  designation  by  number  of  a  lot  therein,  either  upon  the 
assessment  list,  the  tax-book,  the  delinquent  list,  or  in  any  tax  receipt,  cer- 
tificate of  sale,  tax-deed,  or  in  any  other  deed  or  writing,  shall  be  held  and 
considered  to  refer  to  and  as  being  intended  to  designate  the  sub-division  of 
such  section  or  part  of  section  as  is  of  the  same  number  on  such  plat  and 
the  notes  accompanying. 

Sec.  122.  Each  of  the  officials  named  in  this  act  shall  be  allowed  a 
reasonable  compensation  for  such  services  as  he  may  be  required  to  perform 
in  pursuance  thereof,  to  be  determined  by  the  respective  county  courts,  pay- 
able out  of  the  county  treasury  of  the  county  in  which  the  service  shall  be 
rendered.    Act  April  4,  1887,  sees.  1-4. 

Sec.  123.  The  assessor,  at  the  time  of  making  the  assessments  of  real 
property  subject  to  taxation,  shall  enter  in  a  separate  list  pertinent  descrip- 
tions of  all  burying  grounds,  public  school-houses,  houses  used  exclusively 
for  public  worship,  and  institutions  of  purely  public  charity,  and  public 
buildings  and  property  used  exclusively  for  any  public  purpose,  with  the  lot 
or  tract  of  land  on  which  said  house  or  institution  or  public  building  is  sit- 
uated, and  which  are  by  law  exempt  from  taxation,  and  the  value  thereof. 
If  such  property  is  held  and  used  for  other  public  purposes,  he  shall  st<ate  by 
whom  or  how  it  is  held  (bb). 

(bb)  See  Brodie  v.  Fitzgerald,  57—445;  Board  of  Improvement  v.  School  Dis- 
trict, 56—354. 


—59— 


Sec.  124.  If  demanded,  the  assessor  shall  deliver  to  the  owner  of  any 
personal  property  assessed  for  taxation  a  copy  of  such  assessment,  and  any 
person  listing  real  estate  for  assessment  may  present  to  the  assessor  a  written 
description  of  the  same,  and  the  assessor,  after  having  entered  the  same 
upon  the  assessment  list,  shall  return  the  same  to  him,  with  a  certificate 
verifying  the  same  as  the  assessment  list  furnished  by  such  person  for  the 
assessment  of  that  year. 

Sec.  125.  Whenever  any  person  shall  ascertain  that  an  error  has  been 
made  in  the  description  of  his  lands,  either  by  the  assessor  in  listing  the 
same,  or  by  the  clerk  in  making  out  the  tax-books,  he  may  present  such 
certified  description  to  the  clerk  of  the  county  court,  who  shall  correct  the 
error  in  accordance  therewith,  on  the  margin  of  the  assessment  list  in  his 
office,  and  certify  such  amendment  to  the  collector  of  his  county,  who  shall 
make  a  like  amendment  on  the  tax-book. 

Sec.  126.  For  the  purposes  of  this  chapter  the  terms  town  or  city, 
and  towns  and  cities,  shall  apply  to  all  cities  or  towns,  incorporated  or  not 
incorporated;  also,  to  all  blocks  or  lots,  or  parts  thereof,  assessed  for  taxa- 
tion as  such,  whether  the  same  is  situated  in  an  incorporated  city  or  town  or 
not.   Act  March  31,  1883,  sees.  72-75. 

COUNTY  BOARD  OF  EQUALIZATION. 

Sec.  127.  The  board  of  equalization  of  each  county  shall  be  com- 
posed as  follows :  Three  intelligent  citizens,  real  estate  owners  and  qualified 
electors  of  such  county,  to  be  appointed  by  the  governor  on  or  before  the 
first  day  of  August,  eighteen  hundred  and  eighty-seven,  and  every  two  years 
thereafter;  the  said  three  citizens  shall  be  selected  from  different  portions 
of  the  county,  and  shall  hold  their  office  for  two  years. 

Sec.  128.  Said  board  shall  meet  in  each  county  on  the  second  Monday 
in  September  of  each  year,  and  organize  by  electing  one  of  their  number 
president.  The  clerk  of  the  county  court  shall  be  clerk  of  said  board.  Each 
member  of  said  board  shall,  before  entering  upon  the  discharge  of  his  duties, 
take  the  oath  of  office  prescribed  in  section  twenty,  article  nineteen,  of  the 
constitution  of  Arkansas;  provided,  any  party  aggrieved  by  any  action  of 
the  board  may  appeal  therefrom  to  the  county  court.  Act  March  28,  1887, 
sec.  32. 


—60— 


Sec.  129.  Counties  of  this  state  having  two  judicial  districts  shall  have 
a  board  of  equalization,  for  each  judicial  district  when  the  same  is  author- 
ized and  recommended  by  the  county  court  of  any  such  county. 

Sec.  130.  The  duties  and  qualifications  and  remuneration  of  said 
board  shall  be  the  same  for  each  district  as  now  provided  by  law  for  counties. 

Sec.  131.  The  board  for  the  district  where  the  levying  court  does  not 
meet,  shall  meet  on  the  first  Monday  in  September  of  each  year  at  the  place 
of  holding  the  court  in  said  district,  and  shall  proceed  to  equalize  the  as- 
sessment of  property  in  that  district  as  now  required  by  law  in  case  of  other 
boards  in  counties. 

Sec.  132.  The  assessor  shall  have  his  assessment  books  completed  and 
shall  attend  said  board  with  said  books  in  the  manner  he  is  now  required  by 
law  to  attend  other  boards;  and  after  said  board  has  finished  the  work  of 
equalizing  the  assessment  of  the  property  in  said  district,  the  assessor  shall 
take  the  assessment  books  and  a  copy  of  the  journal  of  said  board,  which 
copy  shall  be  furnished  by  the  clerk  of  said  board,  and  turn  the  same  over 
to  the  board  which  meets  in  the  district  where  the  levying  court  meets. 

Sec.  133.  The  board  that  meets  in  the  district  where  the  levying  court 
meets  shall  proceed  in  the  performance  of  their  duties  as  now  required  by 
law.   Act  March  22,  1887. 

Sec.  134.  The  county  board  of  equalization  in  every  instance  where  it 
raises  the  valuation  of  any  property,  personal  or  real,  shall  give  to  the 
owners  of  the  property  so  raised  in  valuation  or  their  agents,  notice  by 
postal  card  or  otherwise  through  the  mails,  (cc)  of  such  increase  in  value, 
stating  the  valuation  as  returned  by  the  assessor  and  the  valuation  as  fixed 
by  the  board,  and  said  notice  shall  advise  the  owmers  of  such  property  or  their 
agents  that  they  may  appear  before  the  county  courts  of  their  county  at  the 
terms  thereof  to  be  begun  and  held  at  the  county  seat,  on  the  first  Monday 
of  October,  next  following  the  session  of  said  board,  and  show  cause,  if  any 
they  can,  why  the  valuation  of  their  property  should  not  have  been  raised. 

Sec.  135.  The  board  of  equalization  shall  attend  at  said  term  of  said 
court  and  show  cause,  if  any  they  can,  why  such  valuations  were  raised  in 
cases  where  complaint  is  made  of  such  increase.    The  county  court  shall 

(cc)  The  jurisdiction  of  the  board  is  not  affected  by  the  failure  to  give 
such  notice.   Equalization  Board  v.  Land  Owners,  51 — 516. 


—61  — 


hear  and  determine  all  complaints  made  by  the  owners  or  agents  of  such 
property,  and  approve  or  reject  the  action  of  said  board  as  the  facts  may 
warrant,  and  such  action  of  the  county  court  shall  be  final  unless  the  owner 
or  agents  of  such  property  as  make  complaint  shall  take  an  appeal  to  the 
circuit  court  (dd). 

Sec.  13 G.  The  county  shall  pay  all  necessary  expenses  in  giving  the 
notice  required  in  this  act.    Act  March  28,  1887,  sec.  52. 

Sec.  137.  Members  of  such  boards  of  equalization  shall  receive  the 
sum  of  three  dollars  per  day  for  each  day  engaged  in  the  discharge  of  their 
duties,  as  prescribed  in  this  act.  Ih. 

Sec.  138.  There  shall  be  in  the  year  eighteen  hundred  and  eighty- 
seven,  and  annually  thereafter,  a  session  of  the  county  board  of  equalization 
for  the  purpose  of  equalizing  the  assessment  of  personal  property,  moneys 
and  credits  in  each  county.  Said  session  shall  be  held  at  the  clerk's  office 
in  each  county  on  the  second  Monday  in  September  of  each  year. 

Sec.  139.  Said  board,  when  in  session,  shall  have  power  to  hear  com- 
plaints, and  to  equalize  by  adding  to  or  taking  from  the  valuation  of  all 
personal  property,  moneys  and  credits  within  the  county ;  and  if  during  the 
time  of  collecting  taxes  upon  the  property  so  equalized  any  obvious  errors 
be  discovered  in  the  assessment  of  any  personal  property,  or  if  the  board  of 
equalization  shall  have  valued  any  property  excessively,  the  owner  of  such 
property  so  assessed  or  equalized  may,  by  application  to  the  county  court, 
by  proper  showing,  at  any  time  before  the  collector  closes  his  books,  have 
the  same  adjusted.  It  shall  be  tbe  duty  of  the  assessor  to  attend  on  the 
meetings  of  said  board  and  explain  his  assessment  to  said  board  when  re- 
quested.  Act  March  28,  1887,  sec.  33. 

Sec.  140.  In  the  equalization  of  personal  property  the  county  board 
may  add  to  or  take  from  the  valuation  of  the  personal  property,  moneys  or 
credits  of  any  person  returned  by  the  assessor,  or  which  may  have  been 
omitted  by  him,  or  add  other  items  to  it  upon  such  evidence  as  is  satisfactory, 

(dd)  The  term  "appeal"  herein  is  not  used  in  its  technical  sense,  but  in  its 
popular  signification  to  "invoke  the  aid  of."  Prairie  County  v.  Matthews,  46 — 383. 

The  board  is  not  a  court  and  has  no  parties  before  it,  and  can  render  no 
judgment,  nor  grant  any  appeal.  Ih. 

All  that  is  necessary  to  obtain  the  appeal  contemplated  is  to  apply  to  the 
county  court  for  the  correction  of  the  error.  Ih. 

See  Watson  v.  Camphell,  56 — 184. 


—62— 


whether  such  return  is  made  upon  the  oath  of  such  person  or  upon  the  valu- 
ation of  the  assessor.  In  the  equalization  of  real  property  not  previously 
entered  for  taxation  on  the  tax-books  as  then  listed,  it  shall  raise  the  valu- 
ation of  such  tracts  and  lots  of  real  property  as  in  the  opinion  of  the  county 
board  has  been  returned  below  their  true  value  in  money  to  such  price  or 
sum  as  it  may  find  to  be  the  true  value  thereof,  agreeably  to  the  rules  pre- 
scribed by  this  chapter  for  the  valuation  of  real  property,  or  may  reduce  the 
valuation  of  such  tracts  or  lots  as  in  the  opinion  of  the  board  have  been  re- 
turned above  their  true  value,  as  compared  with  the  average  valuation  of  the 
real  property  of  such  county,  having  due  regard  to  their  relative  situation, 
quality  of  soil,  improvement  and  natural  and  artificial  advantages  possessed 
bv  each  tract  or  lot.  For  the  purpose  of  this  equalization  said  board,  or  any 
member  thereof,  shall  have  free  access  to  the  county  records  of  the  county, 
and  it  is  made  their  duty  to  carefully  examine  said  records  in  making  their 
investigations  for  the  purpose  of  equalizing  the  said  assessment. 

Sec.  141.  The  clerk  of  the  county  court  shall  keep  an  accurate  journal 
or  record  of  the  proceedings  of  said  board. 

Sec.  142.  In  case  a  vacancy  should  occur  in  said  board,  the  governor 
shall  fill  the  same  by  appointment.   Act  March  31,  1883,  sec.  83. 

REAL  ESTATE. 

Sec.  143.  The  county  board  of  equalization  shall  meet  on  the  second 
Monday  in  September,  in  the  year  eighteen  hundred  and  eighty-seven,  and 
every  second  year  thereafter,  at  the  office  of  the  clerk  of  the  county  court, 
and  each  member  of  said  board  shall  take  an  oath  to  fearlessly,  impartially 
and  faithfully  equalize  the  value  of  the  property  assessed.  Act  March  28, 
1887,  sec.  34. 

Sec.  ]44.  The  clerk  shall  lay  before  said  board  the  returns  of  the 
real  property  made  by  the  assessor,  and  said  board  shall  immediately  pro- 
ceed to  equalize  the  valuation  of  such  real  property,  so  that  each  tract  or 
lot  shall  be  entered  upon  the  tax-books  at  its  true  value  in  money,  and  for 
Ihis  purpose  shall  observe  the  following  rules: 

First.  It  shall  raise  the  valuation  of  such  tracts  and  lots  of  real  prop- 
erty as  in  the  opinion  of  the  board  have  been  returned  below  their  true  value 
to  such  price  or  sum  as  may  be  deemed  to  be  the  true  value  thereof,  agree- 


—63— 


ably  to  the  requirements  of  this  chapter  in  regard  to  the  valuation  of  real 
property.  Said  board  may  actually  enter  upon  and  view  property  when  they 
are  not  fully  satisfied  of  its  true  value. 

Second.  It  may  reduce  the  valuation  of  such  tracts  or  lots  as  in  the 
opinion  of  the  board  have  been  returned  above  their  true  value^  as  compared 
with  the  average  valuation  of  the  real  property  of  such  county,  having  due 
regard  to  the  relative  situation,  quality  of  soil,  improvements  and  natural 
and  artificial  advantages. 

Sec.  145.  The  clerk  of  the  county  court  shall  receive  the  sum  of  three 
dollars  per  day  for  each  day  said  board  remains  in  session.  Act  March  31, 
-1883,  sec.  84. 

DUTIES  OF  CLERKS  OF  COUNTY  COURTS  IN  ABSTRACTING  REAL  ESTATE. 

Sec.  146.  The  clerks  of  the  county  court  of  each  county  shall  on  or 
before  the  first  Monday  in  June  next,  and  at  the  same  time  every  second 
year  thereafter,  make  out  and  deliver  to  the  assessor  of  each  county  an 
abstract  containing  a  description  of  each  tract  of  land  situated  in  his  county, 
with  the  name  of  the  owner,  if  known,  and  the  number  of  acres  or  quantity 
of  land  contained  therein,  as  the  same  shall  appear  from  the  books  of  his 
office,  and  he  shall  commence  the  same  in  the  lowest  number  in  township 
and  range  in  his  county,  and  in  the.  northeast  corner  in  each  township,  and 
shall  proceed  numerically  with  all  the  sections,  townships,  and  ranges  in  his 
county  first,  setting  down  all  the  sub-divisions  of  each  section  as  they  belong 
to  different  individuals,  or  the  Avhole  section  together,  if  owned  by  one 
person  and  not  divided  on  account  of  parcels  being  of  different  value.  Act 
March  28,  1887,  sec.  35'. 

Sec.  14T.  It  shall  be  the  duty  of  the  county  clerks  of  the  several  coun- 
ties in  this  state,  to  furnish  annually  the  assessors  of  their  respective  coun- 
ties with  the  necessary  blank  lists  for  the  assessment  of  personal  property  as 
now  required  by  sections  44,  48  and  49. 

Sec.  148.  The  expenses  of  furnishing  the  lists  provided  for  in  the 
preceding  section  shall  be  allowed  and  paid  by  the  county  court  as  is  now 
provided  by  laAV  for  payment  of  county  ordinary  expenses.  Act  April  9, 
1891. 


—64— 


Sec.  149.  Lands  of  the  United  States  or  of  the  state,  or  lands  other- 
wise exempt  from  taxation,  shall  be  entered  upon  such  abstract  in  the  name 
of  the  owner. 

Sec.  150.  In  case  of  real  estate  situate  in  any  city  or  town,  such  clerk 
of  the  county  shall  proceed  according  to  the  plan  or  plat  thereof,  commenc- 
ing with  the  lowest  number  of  the  block  and  lot  or  other  sub-division,  and 
proceed  numerically  with  all  the  lots  in  a  block,  and  all  the  blocks  in  a  city 
or  town,  until  completed,  but  no  failure  to  observe  any  of  these  requirements 
shall  be  held  to  vitiate  any  assessment  if  the  land  be  so  described  as  to  be 
identified. 

Sec.  151.  To  facilitate  the  assessment  and  collection  of  taxes,  the. 
county  court  of  each  county  shall,  if  not  already  done,  procure  and  keep  a 
land  book  or  books  of  maps  of  all  the  townships  or  fractional  townships  in 
the  county,  which  book  shall  be  well  bound,  and  shall  be  deposited  in  the 
office  of  the  clerk  of  the  county  court,  and  shall  also  procure  a  list  of  the 
lands  owned  by  the  United  States  and  by  this  state  in  their  respective 
counties. 

Sec.  152.  No  allowance  shall  be  made  to  the  clerk  of  the  county  court 
for  making  such  abstract,  unless  such  abstract  embraces  every  acre  of  land 
situate  in  his  county  as  shown  by  the  maps  of  the  townships  in  his  county, 
if  there  be  such.   Act  March  31,  1883,  sec.  85. 

WHEN  TO  ABSTRACT  REAL  PROPERTY  TO  THE  AUDITOR. 

Sec.  153.  The  clerks  of  the  county  courts  shall,  on  or  before  the 
second  Monday  in  December  next,  and  every  second  year  thereafter,  make 
out  and  transmit  to  the  auditor  of  state  an  abstract  of  the  real  property  in 
each  township  in  his  county,  in  which  he  shall  set  forth : 

First.  The  number  of  acres  exclusive  of  town  or  city  lots  returned  by 
the  assessor,  of  his  county,  with  such  additions  as  may  have  been  made 
thereto. 

Second.  The  aggregate  value  of  such  real  property,  other  than  town 
or  city  lots,  as  returned  by  the  assessor  of  his  county,  inclusive  of  such  addi- 
tions as  shall  have  been  made  thereto. 

Third.  The  number  and  value  of  all  city  and  town  lots.  Act  March 
28,  1887,  sec.  36. 


—65— 


TAX-BOOKS  AND  EXTENSION  OF  TAXES. 

Sec.  15-J:.  The  clerk  of  the  county  court  shall  make  out  in  books  pre- 
pared for  that  purpose,  in  such  manner  as  the  auditor  of  state  shall  pre- 
scribe, a  complete  list  or  schedule  of  all  the  taxable  property  in  his  county, 
and  the  value  thereof,  as  equalized,  and  arranged  in. the  following  form: 

Each  separate  tract  of  real  property  in  each  congressional  township  in 
his  county,  other  than  town  or  city  property,  shall  l^e  contained  in  a  line, 
or  lines,  opposite  the  names  of  owner  or  owners,  arranged  in  numerical  order. 

Each  separate  lot  or  tract  of  real  property  in  each  city  or  town  shall  be 
set  do^vn  in  a  line,  or  lines,  opposite  the  names  of  the  owner  or  owners,  ar- 
ranged in  numerical  order. 

The  aggregate  value  of  personal  property,  moneys,  credits,  investments 
in  bonds,  stocks,  joint  stock  companies  or  otherwise,  of  each  person,  com- 
pany or  corporation,  within  each  congressional  township,  shall  be  placed  in  a 
column  opposite  the  name  of  the  owner,  person,  company  or  corporation,  in 
whose  name  the  same  is  listed ;  the  names  of  the  persons  in  each  school  dis- 
trict who  are  not  residents  of  any  incorporated  town,  city  or  village  shall  be 
placed  in  alphabetical  order  in  one  list,  and  the  names  of  the  persons  who. 
are  residents  of  any  incorporated  town,  village  or  city  shall  be  entered  in, 
another  list  in  alphabetical  order.   Act  March  31,  1883,  sec.  87. 

The  clerk  shall  make  proper  entries  to  show  whether  any  particular  tax- 
payer is  of  the  white  or  colored  race,  or  a  corporation.   Act  April  19,  1895. 

Sec.  155.  The  county  clerks  of  the  counties  in  the  state  having  two 
judicial  districts  shall  prepare  in  the  manner  now  prescribed  by  law  a  set 
of  tax-books  for  each  district  ;  and  the  law  governing  the  preparation,  use 
and  care  of  the  said  set  of  tax-books,  shall  be  the  same  as  the  law  now  is 
regulating  tax-books.    Act  April  4,  1887. 

Sec.  156.  The  clerk  of  the  county  court  shall,  after  receiving  state^ 
ments  of  the  rates  and  sums  of  money  to  be  levied  for  the  current  year  from 
the  auditor  of  state,  and  from  such  other  officers  and  authorities  as  shall  be 
legally  empowered  to  determine  the  rates  or  amount  of  taxes  to  be  levied 
for  the  various  purposes  authorized  by  law,  forthwith  determine  the  sums  to 
b€  levied  upon  each  tract  or  lot  of  real  property  in  his  county,  adding  the 
taxes  of  any  previous  year  or  years  that  may  have  been  omitted,  and  upon 


—66— 


tlie  amount  of  personal  property,  moneys  and  credits  listed  in  his  county 
in  the  name  of  each  person,  company  or  corporation,  which  shall  be  assessed 
equally  on  all  real  and  personal  property  subject  to  such  taxes. 

Sec.  15T.  It  shall  be  the  duty  of  the  county  clerk  to  add  each  tax-book 
delivered  to  the  collector,  making  the  separate  columns  of  values  when  added 
together  amount  to  the  sum  of  the  column  of  total  values  when  added  up; 
and  at  the  end  of  the  tax-book  to  recapitulate  the  additions  of  each  page, 
so  as  to  make  the  same  prove  itself  to  be  correct,  according  to  the  form  to  be 
furnished  by  the  auditor. 

Sec.  158.  In  all  cases  where  any  clerk  of  the  county  court,  by  inad- 
vertence or  mistake,  shall  have  iix  any  year  omitted  or  shall  hereafter  omit  to 
enter  on  the  l^ooks  of  his  county  any  lands  or  lots,  or  parts  of  lots,  situate 
in  his  county  subject  to  taxation,  it  shall  be  his  duty  to  enter  the  same  on 
the  tax-books  of  the  next  succeeding  year,  and  to  add  to  the  taxes  of  the 
current  year  the  simple  taxes  of  each  and  every  preceding  year  in  which 
such  lands  or  lots  shall  ha^e  so  escaped  taxation. 

Sec.  159.  When  for  any  cause  the  taxes  in  any  county,  for  any  year, 
shall  not  be  collected,  the  same  shall  be  charged  on  the  tax-books  for  the 
next  year  and  collected  by  the  same  officers  and  in  the  same  manner  as  the 
taxes  of  that  year. 

Sec.  160.  In  all  cases  where  practicable,  and  the  land  is  owned  by  one 
person,  or  one  or  more  persons  jointly,  description  of  lands,  both  on  the 
tax-books  and  delinquent  lists,  shall  be  in  tracts  not  less  than  one  hundred 
and  sixty  acres. 

Sec.  161.  The  clerk  of  the  county  court  shall  mark  opposite  every 
tract,  town  or  city  lot  that  may  have  been  heretofore  forfeited  to  the  state 
for  the  non-payment  of  taxes  the  word  ^^forfeited,^'  and  on  such  tract,  town 
or  city  lot  there  shall  not  be  charged  any  taxes  unless  the  commissioner  of 
state  lands  shall  officially  advise  such  clerk  of  the  county  court  that  the  same 
is  or  has  becomo  subject  to  taxation,  and  in  that  event  the  same  taxes  shall 
l)e  charged  and  collected  thereon  as  are  or  may  be  allowed  by  law.  The 
several  assessors  in  the  several  counties  shall  assess  all  the  lands  or  lots,  or 
parts  thereof,  that  may  appear  on  the  plats  or  lists  furnished  them,  and  if 
auy  .clerk  of  the  county  court  shall  have  lost,  or  if  the  records  of  his  office 
shall  not  contain,  a  list  of  the  lands  forfeited  to  tlie  state  within  his  county, 


—67— 


he  shall  certify  that  fact  to  the  commissioner  of  state  lands  and  said  com- 
missioner of  state  lands  shall  forthwith  furnish  said  clerk  with  such  list. 
Act  March  31,  1883,  sees.  88-93. 

Sec.  162.  That  hereafter  the  county  clerk  shall  furnish  the  collector 
of  taxes,  thirty  days  before  the  collector  shall  begin  to  collect  taxes,  with  a 
complete  list  of  all  delinquent  lands  in  the  county,  showing  the  names  of 
the  owners  at  the  time  same  was  forfeited,  and  describing  the  lands  ac- 
curately. It  is  hereby  made  the  duty  of  the  collector  to  post  up  in  three  con- 
spicuous places  at  each  collecting  precinct,  a  printed  copy  of  said  delinquent 
list  of  lands.  It  is  hereby  made  the  duty  of  said  collector  to  notify  each  tax- 
payer ayIio  desires  to  jDay  taxes  on  lands  heretofore  forfeited  to  the  state, 
through  mistake  or  otherwise,  of  said  forfeiture.  That  this  act  shall  not 
repeal  any  law  on  this  subject  and  that  this  act  shall  take  effect  from  and 
after  its  passage.    Act  May  8,  1899. 

Sec.  163.  The  clerk  of  the  county  court  of  each  county  shall,  on  or 
before  the  first  Monday  in  January  in  each  year,  make  out  and  deliver  the 
tax-books  of  liis  county  to  the  collector,  with  his  (ee)  warrant  thereunto  at- 
tached, under  his  hand  and  the  seal  of  his  office,  authorizing  said  collector 
to  collect  such  taxes.  The  collector  shall  give  duplicate  receipts  for  the 
tax-books,  in  which  the  amoimt  of  the  different  taxes  shall  be  separately 
stated,  and  tlie  county  clerk  shall  forward  one  of  said  receipts  to  the  auditor 
of  state.   Act  March  28,  1887,  sec.  37. 

(ee)  Collector's  warrant  may  be  in  the  following  form: 
The  State  of  Arkansas, 

To  the  collector  of  comity.  Greeting: 

You  are  hereby  authorized  and  commanded  to  collect  of  the  several  persons 

named  in  the  annexed  tax-book  of          county,  for  the  year  18 — ,  the  per  capita 

tax,  and  the  tax  on  lands,  personal  property,  money  and  credits  wherewith  each 
stands  assessed;  and  if,  after  the  time  allowed  by  law  for  the  payment  of  such 
taxes,  any  shall  remain  unpaid,  then  you  are  commanded  to  levy  and  make  such 
unpaid  per  capita  tax,  and  tax  on  personal  property,  money  and  credits,  with 
costs,  out  of  the  goods  and  chattels  of  the  persons  charged  therewith,  and  the 
taxes  unpaid  on  real  property  out  of  such  real  property,  in  the  manner  and 
within  the  time  required  by  law. 

And  you  are  further  commanded  to  account  and  pay  to  the  proper  officers 
the  amounts  by  you  collected,  in  the  manner  and  within  the  time  required 
by  law. 

In  testimony  whereof,  I,   ,  clerk  of  the  county  court  of    county, 

have  hereto  set  my  hand  and  the  seal  of  said  court,  this,  the    day  of 

 -,  18—.   ,  Clerk. 

See  Sanders  v.  Simmons,  30 — 277. 

Warrant  directed  to  the  sheriff  instead  of  collector  is  not  invalid  when 
sheriff  is  also  collector.    Keith  v.  Freeman,  43 — 296. 


—68— 


Sec.  164.  The  tax-books  delivered  to  the  collector  shall  be  a  public 
record,  and  at  the  expiration  of  his  term  of  office  they  shall  be  delivered  to 
and  deposited  in  the  office  of  the  county  clerk,  there  to  be  preserved  as  other 
records  of  the  county.    Act  March  31,  1883,  sec.  95. 

Sec.  165.  The  clerk  of  the  county  court  shall  make  out  and  transmit 
to  the  auditor  of  state  on  or  before  the  first  Monday  in  January,  annually, 
a  statement  of  the  aggregate  value  of  the  taxable  property  in  his  county, 
and  of  the  total  amount  of  taxes  for  all  purposes  assessed  thereon  for  that 
year,  and  at  the  same  time  he  shall  make  out  and  transmit  to  the  auditor 
of  state  an  abstract  of  the  number  and  value  of  each  of  the  enumerated  arti- 
cles, the  value  of  merchandise  and  of  manufacturing  stock,  and  the  value 
of  other  personal  property,  moneys,  credits,  investments  in  bonds,  stock, 
joint  stock  companies  or  otherwise,  and  the  value  of  all  other  personal  prop- 
erty, as  returned  by  the  assessor,  or  as  fixed  by  the  county  board  of  equaliza- 
tion. Such  abstract  shall  be  made  out  in  such  form  as  the  auditor  shall 
prescribe.    Act  March  28,  1887,  sec.  38. 

Sec.  166.  If  any  person  required  to  list  property  for  taxation  shall 
have  been  prevented  by  sickness  or  absence  from  giving  to  the  assessor  the 
list  of  such  property,  as  by  this  chapter  prescribed,  such  person,  or  his  agent 
having  charge  of  such  property,  may,  at  any  time  before  the  making  out  of 
the  tax-books  by  the  clerk  of  the  county  court,  make  out  and  deliver  to  the 
assessor  of  the  county  a  statement  of  the  same,  as  required  by  this  chapter, 
and  the  assessor  shall,  in  such  case,  make  an  entry  thereof  in  the  returns  of 
the  proper  city,  town,  ward  or  school  district,  and  correct  the  item  or  items 
in  said  return  made  by  him,  as  the  case  may  require,  but  no  such  statement 
shall  be  received  by  the  assessor  from  any  person  who  shall  have  refused  or 
neglected  to  make  oath  to  his  statement  when  required  by  the  assessor  under 
the  provisions  of  this  chapter,  nor  from  any  person  unless  he  shall  have  first 
made  and  filed  with  the  clerk  of  the  county  court  an  affidavit  that  the  person 
required  to  list  the  same  was  absent  from  his  county  without  design  to  avoid 
listing  his  property,  or  was  prevented  by  sickness  from  giving  to  the  assessor 
the  required  statement  when  called  upon  for  that  purpose. 

Sec.  167.  The  clerk  of  the  county  court  shall,  from  time  to  time,  cor- 
rect any  errors  which  he  may  discover  in  the  names  of  the  owners,  in  the  de- 
scription or  quantity  of  any  tract  or  lot  contained  in  the  list  of  real  property 


—69— 


in  his  county,  but  in  no  case  shall  he  make  any  reduction  in  the  vahiation  of 
any  tract  or  lot  of  real  property,  except  such  as  shall  have  been  ordered  by 
the  county  board  of  equalization  in  conformity  with  the  provisions  of  this 
chapter. 

auditor's  duty. 

Sec.  108.  The  auditor  of  state  shall,  from  time  to  time,  prepare  and 
transmit  to  the  several  clerks  of  the  county  courts  such  assessor's  blank- 
books  and  instructions  as  shall  by  law  be  necessary  to  carry  into  effect  the 
provisions  of  this  chapter.  The  expense  of  procuring  such  assessor's  blank- 
books  as  are  required  by  the  provisions  of  this  chapter  shall  be  paid  out  of 
the  state  treasury  upon  the  warrant  of  the  auditor.  Act  March  31,  1883, 
sees.  97-99,  as  amended  by  Act  of  April  9,  1891. 

Sec.  169.  The  auditor  shall,  on  or  l)efore  the  first  Monday  in  October, 
annually,  give  notice  to  such  clerks  of  the  county  courts  of  the  rates  per 
centum  required  by  the  general  assembly  to  be  levied  for  the  payment  of 
principal  and  interest  of  the  public  debt,  for  the  support  of  common  schools, 
for  defraying  the  expenses  of  the  state  government,  and  for  such  other  pur- 
poses as  shall  be  prescribed  by  law,  which  rates  of  per  centum  shall  be  by 
tlie  county  clerks  levied  upon  the  taxable  property  contained  in  the  tax- 
])ooks  of  their  respective  counties.    Act  Alarcli  28,  1887,  sec.  39. 

LIEN  FOR  TAXES  AVHE^^  ATTACHES. 

Sec.  170.  Taxes  assessed  upon  real  and  personal  property  shall  bind 
t]ie  same  and  be  entitled  to  preferences  over  all  Judgments,  executions,  in- 
cumbrances or  liens  whensoever  created,  and  all  taxes  assessed  shall  be  a  lien 
upon  and  bind  the  property  assessed  from  the  first  Monday  in  June  to  the 
year  in  wliich  the  assessment  shall  be  made,  and  shall  continue  until  such 
taxes,  with  any  penalty  that  may  accrue  thereon,  shall  be  paid;  provided, 
as  lietween  grantor  and  grantee  said  lien  shall  not  attach  until  the  first 
Monday  in  December  in  eacli  year  (ff).   Act  March  28,  1887,  sec.  40. 

(ff)  See  Crowell  v.  Packard,  35 — 348. 

Taxes  are  a  lien  on  personal  property  and  follow  it  into  whosoever  hands 
it  goes.    Bridewell  v.  Morton,  46 — 73. 

But  the  lien  only  extends  to  that  particular  class.  lb. 
Agents'  lien  for  taxes,  see  Woodall  v.  Delatour,  43 — 521. 


—70— 


Sec.  171.  No  property  shall  be  exempt  from  sale  or  distress  for  taxes 
due  thereon. 

Sec.  172.  It  shall  not  be  necessary  to  the  validity  of  an  assessment 
or  of  a  sale  of  land  for  taxes  that  it  be  assessed  to  its  true  owner,  but  the 
taxes  shall  be  a  charge  upon  the  real  and  personal  i)roperty  taxed,  and,  when 
sold,  shall  vest  the  title  in  the  ])urchascr  without  regard  to  who  owned  the 
land  or  other  property  when  assessed  or  when  sold,  and  the  personal  property 
of  any  deceased  person  shall  be  liable  in  the  hands  of  any  executor  or 
administrator  for  any  tax  due  on  the  same  by  any  testator  or  intestate. 

COLLECTOR. 

• 

Sec.  173.  The  sheriff  of  each  county  shall  be,  r.r-officiu.  collector  of  all 
taxes  of  his  county  until  otherwise  provided  (gg),  and,  after  giving  bond, 
as  hereinafter  prescribed  in  this  chapter,  and  upon  receiving  the  tax-books 
of  his  county,  he  shall  proceed  to  collect  the  same  according  to  law. 

Sec.  174.  Each  collector  may  appoint  one  or  more  deputies  to  assist 
him  in  the  collection  of  taxes,  and  shall  take  such  bond  and  security  from 
the  person  appointed  as  he  deems  necessary  for  his  indemnity,  and  shall  in 
all  cases  be  liable  for  the  proceedings  and  misconduct  of  his  deputies. 

Sec.  175.  Each  sheriff,  before  entering  upon  his  duties  as  collector  of 
taxes,  shall  give  hond  and  security  (hh)  to  the  state,  which  bond  shall  be  in 
duplicate  and  approved  by  the  county  court,  (ii)  or  the  judge  thereof  in  vaca- 
tion; but  any  person  may,  when  he  deems  the  security  on  said  bond  insuffi- 
cient, appeal  to  the  circuit  court  of  the  proper  county,  if  in  session,  if  not,  to 
the  circuit  judge  in  vacation,  from  the  order  of  the  county  court, or  act  of  the 
county  judge  in  vacation,  approving  such  bond,  and  if,  upon  such  appeal^ 
the  court  or  judge  finds  the  bond  to  be  sufficient,  such  court  or  judge  shall 
approve  it,  but  if,  upon  such  appeal,  it  is  found  to  ])e  insufficient,  the  court 
or  judge  shall  order  a  new  bond,  or  additional  security  to  be  given,  as 
may  be  deemed  proper  and  right,  and  the  same  shall  be  subject  to  the  ap- 
proval of  said  circuit  judge  or  court.   A  ct  Marvh  9,  1899. 

Sec.  176.  Said  collector's  bond  shall  be  conditioned  for  the  faithful 
performance  of  the  duties  of  his  office,  and  for  well  and  truly  accounting  for 

(gg)  See  Falconer  v.  Shores.  37 — 386. 
(hh)  See  Secs.  5403.  5404. 

(ii)  See  Bosely  v.  Woodruff  County  Court,  28—306. 


and  23aying  over  all  moneys  collected  by  him  by  virtue  of  his  office  ;  and  his 
term  of  office  as  collector  shall  not  expire  until  his  successor  is  (lualified. 
Act  March  31,  1883,  sec.  101-103. 

Sec.  177.  The  bond  of  the  collector  shall  l)c  approved  as  prescril)ed  in 
this  chapter,  and  shall  be  in  amount  greater  by  one-fotirtli  tlian  tlie  aggre- 
gate amount  of  taxes  to  be  collected  l)y  such  collector,  one  copy  of  whicli 
shall  be  forwarded  by  the  clerk  of  the  county  court  to  the  auditor  of  state, 
the  other  filed  with  the  recorder  of  the  count}',  to  be  l)y  him  recorded. 
Act  March  31,  1885. 

Sec.  178.  If  the  sheriff  of  any  county  should  fail  to  give  the  collector's 
bond  as  herein  provided  before  the  first  ^NFonday  in  December  of  each  year, 
the  clerk  of  the  county  court  shall  immediately  notify  the  governor,  and 
some  competent  person  having  the  requisite  (jualifications  shall  l)e  a])p()inred 
by  the  governor  to  perform  the  duties  of  collector,  and  the  persons  so  ap- 
pointed shall  in  all  things  comply  with  the  provisions  of  the  law.  regulating 
and  governing  collectors,  and  when  so  appointed,  full  faith  and  credit  shall 
be  given  to  all  his  acts  as  such  (jj).    Act  Fehriiari/  9,  1893. 

Sec.  179.  The  person  so  appointed  collector  of  revenue  of  such  county 
shall  qualify  and  give  the  bond  required  by  law  within  ten  days  after  he  is 
notified  of  his  appointment.  If  he  should  fail  to  give  such  bond,  the  gov- 
ernor shall  appoint  some  other  person. 

Sec.  180.  The  person  so  appointed  and  qualifying,  and  giving  such 
bond,  shall  possess  all  the  powers  and  l)e  subject  to  the  provisions  of  law  in 
regard  to  the  duties  of  the  office  of  collector  of  revenue  as  apply  to  othtir 
cases.  He  shall  hold  the  office  until  the  next  general  election,  and  until  his 
successor  is  elected  and  qualified.    Act  February  25,  1875,  sees.  1  and  2. 

Sec.  181.  In  the  event  of  the  death,  removal  or  disability  of  the  per- 
son appointed  under  the  j^rcceding  sections  to  perform  the  duties  of  col- 
lector, the  clerk  of  the  county  court  shall  immediately  inform  the  governor, 
who  shall  appoint  some  couipetent  person  having  tlie  requisite  qualifications 
under  the  constitution  and  laws  of  this  state,  who  shall  in  all  things  com- 
ply with  the  provisions  of  the  laws  regulating  and  governing  collectors,  and 
when  so  appointed,  full  faith  and  credit  shall  be  given  to  his  acts  as  such. 

(jj)  See  Falconer  v.  Shores,  37 — 386;  Alston  v.  Falconer.  42 — 114;  Elsey  v. 
Falconer,  lb.,  117. 


And  if  from  any  cause  there  shall  be  no  collector  of  taxes  in  any  county  of 
this  state,  after  the  expiration  of  fifteen  days  from  the  time  fixed  by  law 
for  such  collection  to  commence,  in  any  year,  any  taxpayer  of  such  county, 
resident  or  non-resident,  may  at  any  time  before  the  time  fixed  by  law  for 
the  regular  collections  to  close,  pay  the  amount  of  the  state  taxes,  and  of  the 
general  county  taxes,  poll  taxes,  district  school  taxes,  taxes  levied  to  pay 
interest  on  bonds  issued,  or  to  be  issued,  by  a  county,  city  or  town  in  compro- 
mise of  indebtedness  existing  at  the  adoption  of  the  constitution  of  1874, 
road  taxes,  levee  taxes  and  municipal  taxes  directly  into  the  state  treasury, 
and  the  receipt  of  the  treasurer  of  the  state  therefor  shall  be  as  effective  for 
all  purposes  as  if  made  by  a  county  collector.  Provided,  it  shall  be  the  duty 
of  the  county  clerk,  in  the  event  of  such  vacancy  in  the  office  of  collector  for 
fifteen  days  after  the  time  fixed  by  law  for  the  collection  of  taxes  to  com- 
mence, to  deliver  to  the  treasurer  of  the  state  the  regular  tax-books  made 
for  the  collector  for  the  collection  of  the  taxes  above  specified  as  due  and 
payable,  which  shall  be  receipted  for  by  the  treasurer  of  the  state  in  the  same 
manner  as  required  by  law  of  collectors,  and  the  collection  of  the  above 
specified  taxes  in  such  county  shall  proceed  by  the  treasurer  of  the  state, 
or  his  special  deputy,  in  all  respects,  save  that  the  treasurer  of  state  shall  be 
responsible  upon -his  official  bond  as  treasurer  of  state  for  such  collection, 
as  is  now  or  may  hereafter  be  required  by  law  when  made  by  the  tax  col- 
lectors, including  settlement  w^ith  the  state,  count}^,  school  district,  local 
boards,  cities  and  towns,  publication  and  retut-a  of  delinquent  lists,  accrual 
of  penalties,  and  distraint  and  sale  for  taxes  as  may  be  hereby  collected,  and 
the  special  deputy  of  the  treasurer  of  state  shall  receive  the  same  compensa- 
tion for  making  such  collections,  and  shall  settle  with  and  pay  over  to  the 
same  officers,  state  and  county,  the  revenue  due  them,  respectively,  in  the 
same  manner  as  is  now  or  may  hereafter  be  required  by  law  of  collectors  of 
revenue.   Act  April  6,  1889. 

Sec.  182.  In  case  of  vacancy  in  the  office  of  collector  from  any  cause, 
except  as  mentioned  in  sections  178  and  181,  if  such  vacancy  should  occur 
more  than  six  months  before  the  next  general  election,  such  vacancy  shall  be 
filled  by  special  election,  and  if  such  vacancy  shall  occur  less  than  six 
iiioiitlis  before  the  next  "-(Mioral  election,  such  vacancy  shall  be  filled  by  ap- 


—78- 


pointment  by  the  governor.  The  person  so  elected  or  appointed  shall  qualify 
within  fifteen  days  after  notice  of  his  election  or  appointment. 

Sec.  183.  In  case  of  failure  of  the  sheriff  to  give  bond  as  provided  in 
section  ITS,  or  in  case  of  vacanc}^,  as  provided  in  section  182,  it  shall  be  the 
duty  of  the  clerk  of  the  county  court  immediately  to  notify  the  governor  of 
such  failure  or  vacanc}',  as  the  case  may  be,  affixing  to  sucli  notice  his  certifi- 
cate and  seal  of  office. 

Sec.  184.  The  governor  may,  by  proclamation,  extend  the  time  "when 
the  penalty  shall  attach  for  making  distraint  returning  delinquent  list, 
advertising  and  selling  delinquent  lands,  making  settlement  and  paying  over 
the  revenue,  and  for  the  performance  of  any  other  duty  by  the  collectors," 
so  that  the  taxpayer  may  have  the  same  time  to  pay  the  taxes,  and- the  col- 
lector have  the  same  time  to  perform  the  duties  of  his  office,  as  allowed  by 
law  in  case  such  failure  or  vacancy  had  not  occurred.  The  governor  shall, 
in  such  proclamation,  fix  the  time  for  the  performance  of  the  acts  men- 
tioned in  this  section;  a  copy  thereof  shall  be  filed  in  the  office  of  the  clerk  of 
the  county  court,  and  recorded  in  the  records  of  such  court  by  the  clerk. 
Such  proclamation  shall  be  published  in  some  newspaper  in  such  county 
for  two  weeks,  if  one  be  published  therein,  and  all  acts  and  duties  performed 
in  the  time  fixed  in  such  proclamation  shall  be  as  valid  and  binding  as  if 
performed  in  the  time  fixed  by  the  general  law.  Act  February  25,  1875, 
sees.  3-5. 

Sec.  185.  Whenever  any  collector  dies  after  he  has  received  the  tax- 
books  for  any  year,  and  before  he  has  collected  the  taxes  charged  therein, 
his  legal  representatives  shall  hand  over  at  once  to  his  successor,  as  soon  as 
he  is  appointed  and  qualified,  the  tax-books,  and  pay  over  at  once  all  moneys, 
less  his  commission,  which  have  been  collected  by  the  deceased  collector 
from  all  sources,  and  then  in  his  hands. 

Sec.  186.  The  new  collector  shall  execute  receipts  in  triplicate,  to  be 
attested  by  the  clerk  of  the  county  court,  for  the  tax-books  so  delivered,  and 
showing  the  amount  already  collected  upon  the  same,  and  the  amount  un- 
collected ;  also  receipts  in  triplicate  for  the  amount  of  taxes  collected  by  the 
deceased  collector  from  all  sources,  and  paid  over  to  him  hy  the  executor  or 
administrator,  one  of  each  of  which  receipts  shall  be  certified  by  the  clerk  to 
the  auditor  of  state,  who  shall  thereupon  charge  the  new  collector  with  the 


—74— 


l)alanco  of  the  state  ta.xes  due  on  the  tax-book,  and  the  amount  paid  over 
to  him  by  the  executor  or  administrator  of  the  deceased  collector  ;  and 
another  shall  be  filed  with  the  count\^  clerk^  who  shall  thereupon  charge  the 
new  collector  with  the  Ijalance  of  taxes  due  on  the  tax-books,  and  with  the 
amount  paid  over  ])y  such  executor  or  administrator,  and  the  third  shall  be 
given  to  the  executor  or  administrator  of  the  deceased  collector. 

Sec.  187.  Any  collector  who  shall  resign,  or  be  removed  or  disqual- 
ified, shall  pay  over  all  moneys  which  may  be  in  his  hands  due  the  state, 
county,  city  or  town,  or  school  district,  to  his  successor  in  office,  and  take 
duplicate  receipts  therefor,  one  of  which  receipts  shall  be  filed  with  the  clerk 
of  the  county  court,  and  the  other  retained  by  the  collector,  and  the  county 
clerk  shall  certify  to  the  auditor  of  the  state  the  amount  of  such  receipt, 
and  it  shall  be  the  duty  of  the  collector  charged  therewith  to  pay  the  same 
into  the  treasury  in  the  same  manner  and  at  the  same  time  as  regular  rev- 
enues are  to  be  paid. 

Sec.  188.  In  the  receipt  mentioned  in  section  187,  it  shall  be  speci- 
fied particularly  on  what  account  the  moneys  mentioned  were  received, 
whether  from  taxes  or  from  other  sources.  Act  March  31,  1883,  sees. 
107-110. 

NOTICE  OF  COLLECTiOX  OF  TAXES. 

Sec.  189.  The  collectors  shall  cause  printed  notices  to  be  posted  in 
three  public  places  in  each  township,  town  or  city  throughout  the  county, 
one  of  which  shall  be  at  the  place  of  holding  elections  in  such  township, 
town  or  city,  and  published  in  some  newspaper  published  in  the  county,  if 
any  there  be,  stating  on  what  day  the  collector  or  his  deputy  will  attend  at 
the  places  of  holding  elections,  in  each  township,  town  or  city,  which  day 
shall  not  be  prior  to  the  first  Monday  in  January  of  each  year,  but  as  soon 
thereafter  as  practicable,  for  the  purpose  of  receiving  taxes.  The  collector 
or  his  deputy  shall  attend,  for  the  purpose  aforesaid,  on  the  day  and  at  the 
place  named  in  such  notice,  and  thereafter  shall  attend  at  his  office  at  the 
county  seat  from  the  tenth  day  of  April  of  each  year,  to  receive  taxes  from 
persons  wishing  to  pay  the  same  (kk).    Act  March  •38,  1887,  see.  41. 


(kk)  See  Cossart  v.  8pence,  23—374;  Hare  v.  Carnall,  39—196. 


—75— 


PUNDS  RECEIVABLE  FOR  TAXES. 

Sec.  190.  The  tax  levied  to  pay  the  interest  on  the  public  (lel)t  sliall 
be  collected  in  the  United  States  currency  and  paid  into  the  state  treasury 
in  the  currency  collected. 

Sec.  191.  The  collector  shall  receive  county  warrants  in  ])ayuient  of 
county  taxes  (11)  ;  the  orders  or  warrants  that  may  be  payable  on  presenta- 
tion of  any  town,  city  or  school  district  for  their  respective  taxes,  and  the 
state  treasurer's  certificates  of  indebtedness,  of  date  not  prior  to  July  23, 
1868,  for  state  taxes,  levied  to  defray  the  general  exp3nses  of  the  state 
(mm).  Provided,  this  section  shall  not  be  so  construed  as  to  compel  the  ac- 
ceptance of  any  order  or  warrant  that  by  the  laws  of  this  state  was  required 
to  be  funded. 

Sec.  192.  The  collector  of  revenue  shall  pay  into  tlie  state  and  county 
treasury,  in  kind,  all  money  collected  by  him,  whether  specie.  United  States 
paper  currency,  national  bank  notes,  silver  or  gold  certificates,  warrants  or 
scrip,  as  authorized  by  law  to  be  received,  and  every  collector  or  other  officer 
who  shall  fail  to  comply  with  the  provisions  of  this  section  shall  be  fined  one 
hundred  dollars  for  each  violation,  and  be  held  liable  on  his  ofiicial  ])ond  for 
the  difference  in  value  l)etween  the  funds  received  and  those  paid,  and  shall 
not  be  eligible  to  hold  any  office  of  trust  in  this  state  (nn). 

Sec.  193.  Any  collector  of  any  county,  city  or  town  in  this  state  who 
shall  return  any  person,  personal  property  or  real  estate  delinquent,  by  whom 
or  upon  which  taxes  have  been  paid,  or  shall  advertise  for  sale,  offer  to  sell  or 
sell  any  property,  real  or  personal,  upon  winch  the  taxes  have  l^een  paid  for 
the  year  for  which  the  same  shall  be  returned  delinquent,  advertised,  offered 
for  sale  or  sold,  shall  forfeit  and  pay  to  the  owner  of  sucli  property,  or  any 
other  person  interested  therein,  or  who  may  be  injured  thereby,  a  sum  equal 
to  double  the  taxes,  penalty  and  costs  charged  on  said  personal  property  or 
land,  together  witli  such  actual  damages  as  may  have  been  sustained,  and 
for  any  sum  so  recovered  such  officer  and  his  sureties  shall  l)e  liable  on  his 
official  bond.    Act  March  31,  1883,  sees.  112-114. 

(11)  See  Daniel  v.  Askew,  36—487;  Lusk  v.  Perkins,  48 — 238;  Crudup  v. 
Ramsey,  54 — 168. 

(mm)  See  English  v.  Oliver,  28—317. 

(nn)  See  Askew  v.  Columhia  County,  32 — 270. 


Sec.  194.  No  collector  or  deputy  collector  shall,  either  directly  or  in- 
directly, contract  for  or  purchase  any  orders  or  warrants  issued  by  the 
county  of  which  he  is  collector,  or  any  state  warrants,  or  town  orders,  or 
the  orders  or  warrants  of  any  city,  town  or  other  body  politic  for  which  he 
is  the  collector  of  taxes,  at  any  discount  whatever  upon  the  sum  due  on  such 
orders  or  warrants ;  and,  if  any  collector  or  deputy  collector,  directly  or  in- 
directly, contracts  for,  purchases  or  procures  any  such  orders  or  warrants 
at  any  discount  whatever  upon  the  sum  for  which  the  same  are  respectively 
issued,  he  shall  not  be  allowed,  on  settlement,  the  amount  of  said  warrants 
or  orders,  or  any  part  thereof,  and  shall  also  forfeit  the  whole  amount  due 
on  such  warrants  or  orders  and  the  sum  of  one  hundred  dollars  for  each 
and  every  breach  of  the  provisions  of  this  section,  to  be  recovered  in  a  civil 
action  at  the  suit  of  the  state  for  the  use  of  the  county;  and  the  treasurer 
of  the  state,  and  every  person  or  officer  to  whom  the  county  collector  of  any 
county  is  required  to  return  the  state,  county,  city,  town,  village,  school  or 
road  tax,  is  prohibited  from  receiving  from  any  collector  any  warrants, 
orders  or  bonds  in  payment  of  taxes  collected  by  him  or  his  deputies,  unless 
with  said  warrants,  orders,  or  bonds,  said  collector  shall  file  his  affidavit  with 
the  treasurer  of  the  state,  or  the  person  or  officer  entitled  to  receive  said  tax, 
stating  therein  that  all  such  warrants,  orders  and  bonds  were  received  at 
their  par  value,  and  that  he  has  faithfully  performed  his  duties,  as  pre- 
scribed in  this  act;  and  whoever  swears  falsely  in  such  affidavit  shall  be 
guilty  of  perjury,  and,  upon  conviction,  shall  be  imprisoned  in  the  peni- 
tentiary for  not  less  than  one  nor  more  than  three  years.  Act  March  21, 
1869,  sec.  2. 

TAX  RECEIPTS. 

Sec.  195.  The  collector,  whenever  any  taxes  are  paid,  shall  give  the 
person  paying  the  same  a  receipt  therefor,  dated,  numbered  and  filled  up, 
so  as  to  show  by  whom,  whether  white  or  colored,  on  what,  and  amount  of 
taxes  paid,  amount  of  land  and  personalt}',  rate  per  centum,  at  the  foot  of 
the  receipts  which  receipt  shall  be  prepared  for  the  purpose,  and,  in  case  of 
land,  distinctly  specifying  it  as  it  is  described  on  the  tax-books,  and  such 
receipt  may  be  in  the  following  form,  viz. : 


—77— 

TAX  RECEIPT  FOR  190— 


Parts  of  Sect'n 

Section 

Township 

Range 

Acres 

lOOths 

Valuation 

No. 

School  Dis. 

Total  valuation  of  real  property  as  valued  on  tax  books  

Value  of  person^il  property  as  per  tax  books  

Total  valuation  of  real  and  personal  property  taxed  $ 


Dollars 

Cts. 

State  Tax,  2}4  mills   . 

Sinking  fund  Tax,  %  mill,  cur  

General  School  Tax,  2  mills   

Pension,  ^  mill   

Capitol,  14  mill,  S.  S  

County  General  Tax  mills,  C.  S,  ... 
Co.  Debt  Tax. ..mills,  O.  C.  S.  or  cur... 

District  School  Tax,  S.  S.   

Corporation  Tax,  cur  

Assessors'  penalty,  S.  S  

Podl  Tax  (*)   

MARKS.— The  holder  of 
receipt  is  requested  to 
mine  it  thoroughly, 
should  there  be  a  mis- 
in  it,  return  it  imme- 
ely  for  correction. 

Total  Tax  

"t:  <u  rs  2  t: 

collectoe's  office. 

$  

  County,  Arkansas,   ,  190  

Received  of     .. 

   Dollars, 

Taxes  for  the  year  190  upon  the  property  herein  described,  as  charged  upon  the  tax-books. 


Sheriff  and  Ex-Ofiicio  Collector  of  Taxes  for  County,  Arkansas. 


(*)  As  to  poll  tax  receipts,  see  Sees.  2605-2612. 


—78— 


Sec.  19(5.  The  auditor  of  state  shall  prepare,  and,  by  the  first  Monday 
in  Xoveml)er  in  each  year,  furnish  to  the  collectors  of  the  respective  counties 
a  sufficient  number  of  blank  forms,  contained  in  a  well-bound  book,  for  the 
record  of  tax  receipts,  to  be  issued  l)y  such  collectors,  and  said  blanks  may  be 


in  the  following  form: 


KECOKD  OF  TAX  RECEIPTS. 


Issued  by  

Arkansas,  for  the  ve:ir  190 


Collector  of  'I'lixes  for. 


...County, 


Am'ts  bro' 
forward 


c 


Sec.  19T.  Each  collector  shall  enter  in  said  book  the  date  of  each  tax 
receipt  bv  him  issued,  the  name  of  the  person  paying  the  taxes,  whether  the 
person  belongs  to  white  or  colored  race,  distinctly  specifying  each  tract  of 
land,  town  or  city  lot  as  it  is  described  in  the  tax  receipt  as  taken  from  the 
tax-book,  the  valuation  of  such  real  estate,  the  valuation  of  such  personal 
property,  and  the  name  of  the  township  in  which  such  personal  property  is 
situated,  total  valuation  of  real  and  personal  property,  the  amount  of  taxes 
paid  on  account  of  state,  county,  school  and  city  or  town,  respectively,  and 
total  amount  of  taxes  paid  by  such  person. 

Sec.  198.  Said  entry  shall  be  made  at  the  time  of  issuing  the  receipt, 
and  the  aggregate  of  such  receipt  sliall  be  added  up  on  each  page,  and  car- 
ried forward  to  the  next  page,  and  so  on,  so  that  the  amount  collected  can 
be  seen  at  any  time  by  an  inspection  of  such  book. 


-79- 


Sec.  199.  The  collector  shall,  at  the  time  such  entry  is  made,  enter 
upon  the  margin  of  the  tax-l)ook,  opposite  the  property  paid  on,  the  page  of 
the  record  book  of  tax  receipts,  and  where  such  entry  is  made  therein. 

Sec.  200.  Each  collector  shall  also  enter  in  'said  book,  in  immediate 
connection  with  said  other  entries,  the  amount  of  his  payment  of  taxes  to 
the  state  and  county  treasurers,  respectively,  with  the  date  of  such  pay- 
ments, so  that  it  can  be  seen  by  reference  to  said  book  whether  the  pay- 
ments made  to  the  state  and  county  treasurers  embraced  all  he  had  collected, 
less  his  commissions.  Said  book  shall  at  all  times  be  subject  to  the  inspec- 
tion of  any  state  or  county  officer,  or  of  any  citizen  of  the  state. 

Sec.  201,  If  any  collector  shall  fail  to  keep  such  book,  or  to  make  the 
entries  at  the  time  and  in  the  manner  as  in  tliis  act  prescribed,  or  shall 
make  any  false  entry  therein,  or  shall  refuse  to  permit  any  person  entitled 
thereto  to  examine  said  book,  or  shall  fail  to  preserve  such  book  and  deliver 
the  same  to  the  coimty  clerk  at  the  time  herein  prescribed,  he  shall  be  guilty 
of  a  misdemeanor,  and,  upon  conviction,  fined  in  any  sum  not  more  than 
five  hundred  dollars,  and  be  removed  from  office. 

Sec.  202.  The  expense  of  printing  and  binding  said  book  shall  be  paid 
for  out  of  the  state  treasury. 

Sec.  203.  The  book  of  record  of  tax  receipts  by  sections  196,  197,  198, 
199  and  200,  required  to  be  kept  by  tlie  collectors  of  the  respective  counties 
of  this  state,  whether  filled  up  or  not,  shall  at  the  time  of  making  his  final 
settlement  with  the  county  clerk,  as  in  this  act  prescribed,  be  delivered  by 
the  collector  to  the  clerk  of  the  county  court,  which  shall  be  received  and 
receipted  for  by  such  clerk,  and  l)y  him  })reserved  as  a  public  record  of  his 
office,  and  said  book  shall  become  a  pu])lic  record  of  such  county,  and  shall  be 
evidence  that  the  taxes  have  l)een  paid  by  the  respective  persons  upon  the 
property  and  at  the  times  as  therein" 'specified  and  entered.  Art  March 
31,  1883,  sees.  115-117. 

COLLECTION  BY  DISTRAINT. 

Sec.  204.  At  any  time  after  tlie  tenth  day  of  April,  in  each  year 
after  such  tax  may  be  due,  the  collector  shall  distrain  sufficient  goods  and 
chattels  belonging  to  the  person  charged  with  taxes  levied  upon  ]-)ersonal 
property,  to  pay  the  taxes  due  upon  the  personal  property  of  said  person, 


—80— 


and  a  penalty  of  twenty-five  per  centum  thereon  (which  penalty  shall  be 
collected  by  the  collector  and  paid  into  the  county  school  fund),  and  the 
costs  that  may  accrue,  and  shall  immediately  proceed  to  advertise  the  same 
in  three  public  places  in  the  county,  stating  the  time  when,  and  the  place 
where,  said  property  shall  be  sold.  If  the  taxes  for  which  property  is  dis- 
trained, and  costs  which  shall  accrue  thereon,  are  not  paid  before  the  day 
appointed  for  sale,  which  shall  not  be  less  than  ten  days  after  taking  such 
property,  the  collector  shall  proceed  to  sell  the  same  at  public  vendue,  or  so 
much  thereof  as  will  be  sufficient  to  pay  said  taxes  and  the  cost  of  such 
distress  and  sale ;  provided,  he  shall  not  distrain  any  goods  and  chattels  for 
taxes  levied  on  real  property,  except  as  provided  in  section  4.  Act 
March  28,  1887,  sec.  42. 

Sec.  205.  If  the  tax  upon  personal  property,  moneys,  credits,  invest- 
ments in  bonds,  stocks,  joint  stock  companies  or  otherwise,  of  any  person, 
association  or  corporation,  shall  remain  unpaid  after  the  tenth  day  of  April 
in  any  year,  and  the  collector  shall  be  unable  to  find  any  personal  property 
of  such  person,  association  or  corporation  whereon  to  levy  to  make  the 
taxes  then  due,  he  shall  present  such  account  for  taxes  to  any  person  who 
may  be  indebted  to  such  person,  association  or  corporation,  and  demand  the 
payment  thereof,  and  the  person  to  whom  the  same  shall  be  presented  shall 
pay  over  to  the  collector  the  amount  of  such  taxes,  if  so  much  he  owe,  and 
take  the  collector's  receipt  therefor,  which  shall  be  deemed  and  taken  in  all 
courts  of  this  state  a  payment  on  his  indebtedness  to  the  full  amount  ex- 
pressed on  the  collector's  receipt.  If  such  person  should  fail  or  refuse,  on 
demand,  to  pay  over  the  amount  of  such  tax,  if  so  much  he  owe,  to  the  col- 
lector, said  collector  shall  file  a  statement  of  the  amount  of  such  tax  with 
the  person  so  refusing,  which  shall  operate  as  a  garnishment  upon  the  per- 
son so  served,  and  the  collector  shall  thereupon  proceed  to  collect  such  taxes 
in  the  manner  fixed  by  law  in  cases  of  garnishment.  Provided,  no  person 
shall  be  compelled  to  pay  any  debt  before  the  same  may  be  due,  nor  a  greater 
amount  than  he  may  be  owing  such  person  or  corporation  or  association. 
The  cost  of  garnishment  shall  be  paid  by  the  party  refusing  to  pay  such 
taxes  when  so  requested.    Act  March  28,  1887,  sec.  43. 

Sec.  206.  The  collector  shall  be  allowed  the  same  fees  for  raakinfi: 
distress  and  sale  of  goods  and  chattels  for  the  payment  of  taxes  which  are 


—81— 


now  or  may  liercafter  l)e  allowed  by  law  to  sheriffs  for  making  levy  and  sale 
of  property  on  execution,  traveling  fees  to  be  computed  at  fifty  cents  for 
each  delinquent  visited,  without  regard  to  the  distance  traveled,  and  the 
collector  is  hereby  authorized  and  empowered  to  levy  on,  sell  the  goods  and 
chattels  of  the  person  liable  for  taxes  herein  provided,  in  the  same  manner 
and  under  the  same  restriction  as  goods  and  chattels  are  required  to  be 
levied  and  sold  imder  execution  on  judgment  at  law,  when  not  inconsistent 
with  the  provisions  of  this  act.  Provided,  no  goods  and  chattels  of  any  per- 
son shall  be  exempt  from  such  levy  and  sale.    Act  March  1,  1887. 

Sec.  207.  Said  collector  shall  ])e  allowed  commission  for  collecting  the 
revenue  as  follows:  For  the  first  ten  thousand  dollars  collected,  five  per 
cent,  in  kind ;  for  all  sums  over  ten  thousand  dollars  and  under  twenty  thou- 
sand dollars  collected,  three  per  cent,  in  kind;  for  all  sums  over  twenty 
thousand  dollars  collected,  two  per  cent,  in  kind. 

Sec.  208.  Whenever  any  collector  shall  have  reason  to  believe  that  any 
person  charged- with  taxes  (other  than  those  upon  real  estate)  is  about  to 
remove  from  the  county  without  paying  his  taxes,  he  may  at  any  time  levy 
and  collect  such  taxes,  with  costs  by  distress  and  sale.  Act  March  31,  1883, 
sees.  120,  121. 

DELINQUENT  LISTS  OF  PERSONAL  PROPERTY^  ETC. 

Sec.  209.  The  collector  shall  within  seventy  days  after  the  tenth  day 
of  April  in  each  year  make  out  and  furnish  to  the  county  clerk  a  report  of 
all  delinquent  and  insolvent  taxpayers  in  his  county,  with  the  amount  due 
from  each,  which  report  shall  be  verified  by  the  written  affidavit  of  the 
collector  to  tiie  effect  that  he  lias  in  person,  or  by  his  deputy,  made  a  legal 
demand  for  taxes  of  all  delinquent  taxpayers  found  in  his  county  l^y  going 
to  their  places  of  abode  or  business  and  searching  for  something  to  seize 
and  sell  for  taxes;  that  the  taxpayers  mentioned  in  said  report  have  failed 
to  pay  their  taxes  and  have  no  effects  known  to  him  which  can  l)e  made  to 
pay  the  same,  and  that  he  has  made  diligent  inquiry  after  such  of  said 
delinquents  as  have  not  been  found  and  that  he  has  been  unable  to  find 
them  in  his  county  and  that  they  have  no  effects  known  to  him  which  can  be 
made  to  pay  their  taxes.  Separate  lists  of  such  delinquents  shall  be  made 
for  each  school  district  and  for  each  city  or  town  and  the  county  clerk  shall 

6 


-82— 


forthwith  cause  said  delinquent  list  to  be  published  weekly  for  two  weeks  in 
some  newspaper  of  the  county  if  any  be  published  therein,  if  not,  in  some 
newspaper  nearest  to  said  county  ]iaving  a  circulation  in  such  county.  He 
shall  also  keep  posted  up  in  or  about  his  office  such  delinquent  lists  for  one 
year.  The  county  clerk  for  furnishing  said  delinquent  list,  sliall  l)e  allowed 
two  cents  per  name  and  the  party  publishing  the  same  shall  be  allowed  five 
cents  per  name,  to  be  paid  in  the  same  manner  as  is  now  provided  l)y  law  for 
furnishing  and  printing  the  lists  of  delinquent  lands.    Act  Apnl  13,  1903. 

Sec.  210.  The  county  court  shall  proceed  to  examine  such  report  so 
made  as  aforesaid,  and  shall  allow  to  the  collector  a  credit  for  such  of  the 
taxes  so  rc])orted  insolvent  or  delinquent,  as  satisfactorily  appears  to  said 
court  to  remain  uncollected  without  default  of  the  collector,  and  no  more; 
and  a  list  of  such  allowance  shall  l)e  made  out  by  the  county  clerk  and  cer- 
tified and  transmitted  to  the  auditor  of  state  within  ten  days  after  the  same 
is  approved  by  the  county  court  or  county  judge,  and  the  same  shall  be  cred- 
ited to  the  collector  in  his  settlement  with  the  auditor  of  state  and  with 
the  county  clerk. 

Sec.  211.  In  the  event  the  county  court  shall  not  meet  at  the  time 
of  the  filing  of  such  report,  or  within  ten  days  thereafter,  the  collector  may 
present  such  report  to  the  county  judge,  who  shall  proceed  to  examine  the 
same  and  make  such  allowance  as  to  him  satisfactorily  appears  to  remain 
uncollected  without  any  default  of  the  collector,  and  shall  certify  the  same 
under  his  hand  and  seal,  and  such  allowance  shall  be  entered  of  record  by 
the  clerk,  and  tlie  same  proceedings  shall  l)e  had  thereon  as  if  the  same  had 
been  done  by  the  county  court. 

Sec.  212.  Nothwithstanding  such  allowance,  the  tax  collector,  if  pos- 
sible, shall  collect  the  taxes  of  such  insolvent  and  delinquent  taxpayers;  he 
sliall  retain  a  copy  of  the  list  reported  by  him  for  six  months,  and  which 
shall  be  charged  to  him  by  the  county  clerk,  and  whenever  he  can  find  any 
personal  property  belonging  to  such  person,  lie  shall  distrain  and  sell  the 
same,  on  ten  days'  notice,  to  the  highest  bidder  for  cash,  and  shall  pay  over 
the  same  as  other  taxes  collected,  and  the  auditor  of  state,  upon  every  settle- 
ment with  the  collector,  shall  require  of  him  a  report,  under  oath,  whether  he 
has  collected  taxes  from  any,  and  of  which,  of  said  delinquent  taxpayers. 

Sec.  213.    The  county  court,  or  county  judge,  shall  not  allow  to  the 


-83— 


collector  a  credit  for  the  insolvent  and  delinquent  list  he  reports,  unless  the 
same  is  verified  by  the  oath  of  the  collector,  as  prescribed  in  section  209, 
nor  shall  the  same  be  allowed  to  the  collector  merely  because  he  presents  it 
duly  sworn  to.  But  the  county  court,  or  county  judge,  shall  carefully  ex- 
amine each  school  district  and  incorporated  city  or  town  list,  as  reported, 
and  shall  scrutinize  each  name  and  amount  reported  insolvent,  and  avail 
himself  of  any  information  by  witnesses  to  test  the  accuracy  of  said  list,  and 
shall  not  allow  to  the  collector  credit  for  the  taxes  of  any  delinquent  who 
may  be  ascertained  to  have  any  personal  property  by  a  sale  of  which  to  make 
such  taxes,  and  all  of  said  lists  for  which  the  collector  shall  not  be  allowed  as 
a  credit  shall  stand  as  a  charge  against  such  collector. 

Sec.  214.  Each  collector,  in  making  returns  of  the  delinquent  list  of 
personal  property  to  the  clerk  of  the  county  court,  shall  note  on  the  margin 
of  said  returns  the  county  in  this  state  to  which  any  delinquent  taxpayer 
may  have  removed  or  resides  in,  with  the  date  of  his  removal,  if  he  is  able 
to  ascertain  such  fact.  The  clerk  of  the  county  court  shall  immediately  for- 
ward to  the  clerk  of  any  county  of  this  state  to  which  any  delinquent  tax- 
payer has  removed  or  resides  in  a  certified  statement  or  account  of  the  taxes 
so  assessed  and  not  paid,  which  statement  or  account  shall  specify  the  value 
of  the  property  on  which  such  taxes  were  levied,  and  amount  of  the  taxes 
levied  thereon,  with  the  penalty  and  cost,  and  such  collector  shall  proceed  to 
collect  the  same,  in  the  same  manner  and  with  like  authority  as  herein  pre- 
scril)efl  for  collecting  delinquent  taxes  upon  personal  property,  and  shall 
make  return  thereof  to  the  collector  of  the  proper  county. 

Sec.  215.  The  collector  may  collect  at  any  time  all  delinquent  per- 
sonal property  tax  in  his  county,  or  that  may  l)e  sent  from  another  county, 
by  the  sale  of  })roperty  or  otherwise,  and  shall  make  returns  of  the  amount 
so  collected  to  the  proper  counties  and  officers. 

Sec.  21G.  The  delinquent  list,  together  with  the  fees  allowed  thereon 
to  any  collector,  shall  be  delivered  to  his  successor,  and  the  same  shall  be 
returned  to  the  clerk  of  the  county  court  by  the  outgoing  collector  for  that 
purpose,  and  so  on  until  the  whole  shall  be  collected.  Provided,  after  said 
list  has  been  returned  two  years,  the  county  court  shall  have  power  to  strike 
off  all  names  of  persons  who,  in  the  opinion  of  such  court,  own  no  property 


—84— 


out  of  which  the  taxes  due  on  said  list  can  be  made  by  sale  or  otherwise. 
Act  March  31,  1883,  sees.  122-126. 

Sec.  217.  The  collector  shall,  in  the  manner  required  by  section  209 
make  out  and  return  a  list  stating  the  amount  due  from  each  delinquent 
officer  required  by  law  to  pay  to  the  collector  the  amount  of  revenue,  penal- 
ties and  other  sums  by  such  officer  received  (oo).  Rev.  Stat.,  chap.  128, 
sec.  65. 

DELINQUENT  LIST  OF  REAL  ESTATE. 

Sec.  218.  The  collector  shall,  by  the  second  Monday  in  ]\[ay  in  each 
year  (pp),  file  with  the  clerk  of  the  county  court  a  list  or  lists  of  all  such 
taxes  levied  on  real  estate  as  such  collector  has  been  unable  to  collect,  therein 
describing  the  land  or  city  or  town  lots  on  which  said  delinquent  taxes  are 
charged  as  the  same  described  on  the  tax-l)ooks,  and  the  collector  shall 
attach  thereto  his  affidavit  to  the  correctness  of  such  list.  The  clerk  of  the 
county  court  shall  carefully  scrutinize  said  list  and  compare  the  same  with 
the  tax-book  and  record  of  tax  receipts,  and  shall  strike  from  said  list  any 
tract  of  land,  city  or  town  lot  upon  which  the  taxes  shall  have  been  paid,  or 
which  does  not  appear  to  have  been  entered  upon  the  tax-book,  or  that  shall 
appear  from  the  tax-book  to  be  exempt  from  taxation.  Act  March  28,  1887, 
sec.  45. 

Sec.  219.  Xo  taxes  returned  delinquent,  as  aforesaid,  shall  be  paid 
into  the  state  treasury,  except  by  the  collector.  It  shall  be  the  duty  of  the 
clerk  of  the  county  court  to  add  a  penalty  of  twenty-five  per  centum  upon  all 
taxes  so  returned  delinquent,  which  penalty  shall  be  collected  in  the  inanner 
provided  for  the  collection  of  delinquent  taxes.  Act  March  31,  1883, 
sec.  127. 

Sec.  220.  The  clerks  of  the  several  counties  of  this  state  shall  cause 
the  list  of  the  delinquent  lands  in  their  respective  counties,  as  corrected  by 
them,  'to  be  published  weekly  for  two  weeks  (qq),  between  the  second  Mon- 
day in  May  and  the  second  Monday  in  June  in  each  year.  Such  list  of  de- 
linquent lands  shall  be  published  in  some  newspaper  of  the  county,  if  any 
be  published  therein  ;  if  not,  in  some  newspaper  published  nearest  to  said 

(00)  See  Secs.  6618.  6619,  6622. 

(pp)  See  Hickman  v.  Kempner,  35 — 505. 

(qq)  See  Pennell  v.  Monroe,  30 — 661. 


—85— 


county,  liavino-  a  circulation  in  such  county  (rr).  He  shall  also  keep 
posted  up  in  or  about  his  office  such  (Iclinquent  list  for  one  year.  Act  March 
28.  1887,  sec.  46. 

Sec.  221.  There  shall  he  attached  to  said  list  a  notice  that  said  de- 
linquent lands  will  be  sold  by  the  county  collector  ;  said  notice  shall  be  in 
substance  as  follows  (ss)  : 

if 

DELINQUENT  TAX  SALES. 

The  lands  and  lots  and  parts  of  lots  returned  delinquent  in   

county  for  the  year  18 — ,  together  with  the  taxes  and  penalty  charged 
thereon  agreeal)ly  to  law,  are  contained  and  described  in  the  following  list, 
viz. :  [Here  insert  the  list  with  the  names  of  the  owners,  as  the  same  are 
described  on  said  list  as  taken  from  the  tax-book.]  And  notice  is  hereby 
given  that  said  several  tracts,  lots  or  parts  of  lots,  or  so  much  thereof  as 
may  be  necessary  to  pay  the  taxes,  penalty  and  cost  due  thereon,  will  be 
sold  ])y  the  county  collector,  at  the  courthouse  in  said  county,  on  the  second 
Monday  in  June  next,  unless  the  said  taxes,  penalty  and  costs  be  paid  before 
that  time  ;  and  tbat  the  sale  will  l)e  continued  from  day  to  day,  until  the 
said  tracts,  lots  and  parts  of  lots  be  sold. 

[Date  of  notice.]   , 

Clerk    County. 

The  clerk  of  the  county  court  shall  record  said  list  and  notice  in  a 
book  to  be  by  him  kept  for  the  purpose,  and  shall  certify  at  the  foot  of  said 
record,  stating  in  what  newspaper  said  list  was  published,  and  the  date  of 
publication,  and  for  what  length  of  time  the  same  was  published  before  the 
second  Monday  in  June  then  next  ensuing,  and  such  record,  so  certified, 
shall  be  evidence  of  the  facts  in  said  list  and  certificate  contained  (tt). 
Art  March  28,  1887,  sec.  47. 


(rr)  This  section  intends  the  first  insertion  to  be  two  full  weeks  before 
the  day  of  sale.    Townsend  v.  Martin.  55 — 192;  Martin  v.  McDiarmids  55 — 213. 
(ss)  See  Thweatt  v.  Black.  30 — 732. 

(tt)  The  record  alone  can  be  looked  to  as  evidence  of  the  fact  of  publica- 
tion.   Martin  v.  Allard,  55 — 218. 

When  clerk  failed  to  certify  publication  of  the  notice,  the  sale  is  void.  It>. 


—86— 


SALE  OF  DELINQUENT  LANDS. 

Sec.  222.  The  collector  (uii)  shall  attend  at  the  court  house  in  his 
county  on  the  second  Monday  in  June  next  after  the  publication  of  the 
list,  as  herein  prescribed  (w),  and  shall,  then  and  there,  between  the  hours 
of  ten  o'clock  in  the  forenoon  and  five  o'clock  in  the  afternoon,  proceed  to 
offer  for  sale  each  tract  of  land,  city  or  town  lot,  for  taxes,  penalty  and  costs 
thereon,  and  the  person  offering  at  such  the  amount  of  taxes,  penalty  and 
costs  due  on  the  whole  tract  or  lot  for  the  smallest  sub-division  thereof  shall 
be  the  purchaser  thereof ;  and  if  no  person  shall  offer  or  bid  the  amount  of 
taxes,  penalty  and  costs  due  on  said  tract,  lot  or  part  thereof  ,  then  the  col- 
lector shall  bid  the  same  off  in  the  name  of  the  State  of  Arkansas,  bidding 
therefor  the  amount  of  taxes,  penalty  and  costs  due  thereon;  and,  when 
less  than  the  whole  of  the  tract  of  land  or  lot  is  sold,  the  part  sold  shall  be 
laid  off  in  a  square  in  the  northeast  corner.   Act  March  28,  1887,  sec.  48. 

Sec.  223.  The  collector  shall  continue  said  sale  from  day  to  day  until 
each  tract  of  land,  city  or  town  lot,  or  part  thereof,  shall  be  sold.  He  shall 
be  allowed  ten  cents  for  each  tract  of  land  sold. 

Sec.  224.  The  person  purchasing  such  tract,  lot,  or  part  thereof, 
shall  forthwith  pay  the  collector  the  amount  of  taxes,  penalty  and  costs 
charged  thereon,  and,  on  failure  so  to  do,  the  collector  shall  immediately 
offer  said  tract  of  land,  town  or  city  lot,  or  part  thereof,  again  for  sale,  in 
the  same  manner  as  if  no  such  sale  had  been  made,  and,  in  case  there  should 
be  no  bid  when  again  offered,  the  collector  shall  bid  the  same  off  to  the 
state,  as  prescribed  in  this  chapter;  upon  such  tract  of  land,  to™  or  city 
lot,  or  part  thereof,  the  collector  shall  not  consider  the  bid  of  the  person 
who  bid  the  same  off  in  the  first  instance  and  failed  to  pay  therefor. 

Sec.  225.  When  the  collector  shall  bid  the  amount  of  taxes,  penalty 
and  costs  for  the  state,  as  hereinbefore  provided,  the  state  shall  not  be 
required  to  pay  the  same  to  the  collector. 

Sec.  226.  When  the  collector  or  his  deputy,  or  the  clerk  of  the 
county  court  or  his  dejDuty,  shall,  neither  directly  or  indirectly,  be  con- 

(uu)  A  deputy  sheriff  can  not  hold  the  sale  for  the  collector.  Croivell  v. 
Barham,  57 — 195. 

(vv)  SeeVernon  v.  Nelson,  33 — 748;  Allen  v.  Ozark  Land  Co.,  55 — 549. 


—87— 


cerned  in  the  purchase  of  an}-  tract  of  land,  town  or  city  lot  sold  for  the 
payment  of  taxes  (ww). 

Sec.  227.  The  clerk  of  the  county  court  (xx)  shall  attend  all  snch 
sales  of  delinquent  lands  and  lots,  town  or  city  lots,  or  parts  thereof,  made 
by  the  collector  of  the  county,  and  shall  make  a  record  thereof  in  a  substan- 
tial book,  therein  describin<i'  the  several  tracts  of  land,  town  or  city  lots,  or 
parts  thereof,  as  the  same  shall  be  described  in  the  advertisement  aforesaid, 
stating  what  part  of  each  tract  of  land,  town  or  city  lot  was  sold,  and  the 
amount  of  taxes,  penalty  and  costs  due  thereon,  and  to  whom  sold;  and  he 
shall  record  in  a  separate  book,  to  be  kept  for  that  purpose,  each  tract  of 
land,  town  or  city  lot  sold  to  the  state,  together  with  the  taxes,  penalty  and 
cost  due  thereon.  Immediately  after  such  sale  the  clerk  of  the  county 
court  shall  make  out  and  certify  to  the  auditor  of  state  a  copy  of  each  of 
said  sale  lists  as  recorded  in  said  book,  together  with  an  abstract  thereof 
showing  the  total  valuation  of  the  property  contained  in  each,  and  the  total 
amount  of  the  taxes,  penalty  and  costs  thereon  in  each  (yy).  Act  March 
31,  1883,  sees.  129-133. 

Sec.  228.  The  collector  shall  make  out  and  deliver  to  the  purchaser 
of  any  land,  or  town  or  city  lot,  or  parts  thereof  sold  for  delinquent  taxes 
as  aforesaid,  a  certificate  of  purchase,  for  which  the  collector  shall  receive 
twenty-five  cents  to  be  taxed  as  costs  of  sale  therein,  describing  the  lands 
or  lots  as  the  same  were  described  in  the  notice  of  sale,  stating  therein  what 
part  of  such  tract  of  land,  town  or  city  lot  was  sold,  and  the  amount  of 
taxes,  penalty  and  costs  paid  therefor.  Such  certificate  shall  be  assignable 
in  law,  and  an  assignment  shall  vest  in  the  assignee  or  his  legal  representa- 
tive all  the  right  title  and  estate  of  the  original  purchaser  (zz).  Act 
April  7,  1893. 

Sec.  229.  The  clerk  of  the  county  court  shall,  immediately  after  the 
sale,  transfer  upon  the  tax-books  all  lands  sold  for  taxes  to  the  name  of 
the  purchaser,  charging  him  therefor  the  sum  of  ten  cents  for  each  tract, 
which  shall  be  charged  and  paid  as  part  of  the  cost  of  sale. 

(ww)  See  Hare  v.  Carnall,  39 — 196. 
(XX)  See  Cole  v.  Moore,  34—582. 
(yy)  See  Keith  v.  Freeman,  43 — 296. 

(zz)  See  Bird  v.  Jones,  37 — 195;  Bagley  v.  Schoppach,  43 — 375;  s.  c,  47 — 72; 
Goodrun  v.  Ayers,  56 — 93. 


—88— 


IfEDEMrXION  OF  LAND  SOLD  FOIi  TAXES. 

See.  230.  All  lancb,  town  or  eit}^  lots,  or  parts  thereof,  which  may- 
hereafter  l)e  sold  for  taxes  at  delinquent  sale,  under  the  laws  of  this  state, 
niav  be  redeemed  at  any  time  within  two  years  from  and  after  the  sale 
thereof  (aaa)  ;  and  all  lands,  city  or  town  lots  belonging  to  insane  persons, 
minors  or  persons  in  confinement,  and  which  have  been  or  may  hereafter 
be,  sold  for  taxes,  may  l)e  redeemed  within  two  years  from  and  after  the 
expiration  of  such  disability  (bbb). 

Sec.  2>'A.  AVhere  any  tract  or  portion  of  land,  town  or  city  lot,  or 
anv  i)art  thereof*,  shall  ])e  sold  for  taxes,  and  afterward  redeemed,  it  shall 
be  the  duty  of  the  clerk  of  the  county  court  to  insert  a  minute  of  such  re- 
demption on  the  record  of  lands  sold  for  taxes,  the  date  thereof,  and  by 
whom  made,  and  sign  the  same  oflicially. 

Sec.  232.  All  applications  for  the  redemption  of  lands  or  town  or  city 
lots  sold  to  the  state  or  to  individuals  for  taxes  shall  be  made  to  the  clerk 
of  the  county  court  of  the  county  in  wdiich  the  land  or  town  or  city  lot  was 
sold.    Act  March  31,  1883,  sees.  135-138. 

Sec.  233.  Any  owner,  or  his  agent,  or  any  other  person  for  the  owner 
(ccc)  desiriug  to  redeem  any  land,  town  or  city  lot  or  part  thereof  sold  for 
taxes,  under  or  by  virtue  of  any  law  of  this  state,  may,  within  the  time 
limited  by  law  for  such  redemption,  deposit  with  the  county  treasurer,  upon 
the  certificate  of  the  clerk  of  the  county  court  describing  such  land,  town  or 
city  lot,  an  amount  of  money  equal  to  the  taxes  for  which  such  land,  or  town  or 
city  lot,  was  sold,  together  with  penalty  and  cost  and  the  taxes  subsequently 
paid  thereon  by  such  ])erson,  or  those  claiming  under  him,  with  interest  at 
the  rate  of  ten  per  centum  per  aunuiu,  on  the  whole  amount  so  paid,  and 
the  county  treasurer  shall,  upon  the  })ayment  of  said  sum,  within  ten  days 

(aaa)  See  Hare  v.  Carnall.  39 — 196;  TJnveatt  v.  Black,  30 — 732. 
(bbb)  See  Carroll  v.  Johnson,  41 — 59.    The  right  of  redemption  is  not  per- 
sonal to  a  minor,  but  may  be  enforced  by  his  vendee.    XeiZ  v.  Rozier.  49 — 551. 
See  Sims  v.  Cumby,  53 — 418. 

The  minor's  right  to  redeem  is  not  an  estate,  but  only  a  statutory  privilege 
to  defeat  the  tax  title  in  a  limited  time.    Bender  v.  Bean.  52 — 132. 
See  Keitn  v.  Freeman.  43 — 296. 

(ccc)  See  MerHck  v.  Hutt.  15 — 341;  Woodicard  v.  Campbell.  39 — 580;  San- 
ders V.  Ellis,  42—215. 


—89- 


thereafter.  notify  the  purchaser  that  said  sum  is  in  the  treasury  and  suh- 
ject  to  his  order  (ddd).  Act  Fchruary  31,  1S93. 

See.  234.  Upon  the  presentation  of  such  certificate  of  the  clerk  of 
the  county  court  to  the  county  treasurer,  and  upon  the  payment  of  the 
money  to  the  treasurer  as  aforesaid,  he  shall  give  the  person  making  such 
payment  duplicate  receipts  therefor,  describing  the  land,  town  or  city  lot, 
or  part  thereof,  as  the  same  is  described  in  or  upon  the  certificate  of  the 
clerk  of  the  county  court  aforesaid,  one  of  which  receipts  shall  be  regis- 
tered l)y  the  treasurer  and  immediately  filed  with  the  clerk  of  the  county 
court  l)y  the  })erson  receiving  the  same,  and  thereupon  the  clerk  of  the 
county  court  shall  forthwith  cancel  the  sale  and  transfer  of  such  land, 
city  or  town  lot,  and  such  receipt  when  so  filed  shall  operate  as  an  extin- 
guishment of  all  riglits,  either  in  law  or  equity,  conferred  in  any  way  or 
manner  [)y  such  sale. 

Sec.  235.  In  all  cases  where  such  deposit  shall  be  made  within  two 
years  from  the  time  of  the  sale  of  such  lands,  town  or  city  lots,  or  any  part 
thereof,  for  delinquent  taxes,  the  clerk  of  the  county  court  shall,  at  the 
request  of  the  person  presenting  the  receipt  of  the  county  treasurer  for  such 
deposit,  note  such  fact  on  the  back  of  said  certificate,  and  sign  his  name 
thereto.  When  any  tract,  town  or  city  lot,  or  any  portion  thereof,  is  thus 
redeemed,  or  any  deposit  with  the  county  treasurer  is  thus  made,  it  shall 
be  the  duty  of  the  clerk  of  the  county  court  to  note  such  redemption  or 
deposit,  the  date  thereof,  and  l)y  whom  made,  on  his  record  of  tax  sales,  and 
sign  his  name  officially  thereto. 

Sec.  23().  Wheu  any  joint  tenants,  tenants  in  common,  or  co- 
parceners, shall  he  entitled  to  redeem  any  land  or  lot,  or  part  thereof,  sold 
for  taxes,  and  any  persoii  so  entitled  shall  refuse  or  neglect  to  join  in  the 
a])])lication  for  the  certificate  of  redemption,  or  from  any  cause  can  not 
be  joined  in  such  application,  the  clerk  of  the  county  court  may  entertain 
the  application  of  any  one  of  such  persons,  or  as  many  as  shall  join  therein, 
and  may  make  a  certificate  for  the  redemption  of  such  portion  of  said  land 
or  lot,  or  part  thereof,  as  the  person  making  such  application  shall  be  en- 
titled to  redeem. 

(ddd)  The  payment  herein  referred  to  must  be  in  coin,  or  treasury  notes 
made  legal  tender  by  act  of  congress.    Murphy  v.  Smith,  49 — 37. 
See  Bender  v.  Bean.  52 — 132. 
See  Secs.  4641  to  4655,  inclusive. 


—90- 


Sec.  237.  Lands  sold  to  the  state  may  be  redeemed  within  two  years 
after  sale,  subject  to  the  same  restrictions,  conditions  and  regulations  as 
hereinbefore  described  in  relation  to  the  redemption  of  lands  sold  for 
taxes,  by  the  application  to  the  clerk  of  the  county  court,  and  payment  of 
the  same  amount  and  penalty  hereinbefore  mentioned,  and  the  taxes  which 
would  have  accrued  thereon  if  such  land  or  lot  had  been  continued  on  the 
tax-books  and  the  taxes  extended  to  the  county  treasurer,  and  tlie  amount 
due  the  state  shall  be  paid  by  the  county  treasurer  to  the  county  collector, 
who  shall  give  duplicate  receipts  therefor,  stating  in  said  receipts  the 
amount  belonging  to  each  fund  separately,  one  of  which  shall  ])e  immedi- 
ately forwarded  by  the  treasurer  to  the  auditor,  and  the  other  to  the  clerk 
of  the  county  court,  who  shall  make  quarterly  reports  to  the  auditor  of  the 
amounts  due  the  state  on  account  of  such  redemption  of  any  land  sold  to 
the  state  as  herein  provided.  It  shall  be  the  duty  of  the  clerk  of  the  county 
court  to  make  a  note  thereof  on  the  record  book  of  such  sale  provided  for 
in  this  act. 

TAX  DEEDS. 

Sec.  238.  At  any  time  after  the  lapse  of  two  years  from  the  time  of 
sale  of  any  tract  or  lot  of  land  for  taxes,  if  the  same  shall  remain  unre- 
deemed, the  clerk  of  the  county  court,  on  production  of  the  certificate  of 
purchase,  shall  execute  and  deliver  to  the  purchaser,  liis  heirs  or  assigns,  a 
deed  of  conveyance  for  the  tract  or  lot  described  in  such  certificate.  In 
case  the  certificate  of  purchase  has  been  assigned,  the  clerk  of  the  county 
court  shall  briefly  recite  the  fact  in  tlie  deed.  The  deed  so  made  by  the 
clerk  of  the  county  court  shall  l)e  acknowledged  and  recorded  in  the  same 
manner  that  other  deeds  and  conveyances  of  real  estate  are  required  to  be 
acknowledged  by  the  laws  of  this  state,  and  shall  be  substantially  in  the 
following  form,  viz.  (eee)  : 

Know  all  men  by  these  presents,  that,  whereas,  the  following  described 

property  [here  describe  the  land  sold],  situate  in  the  county  of  and 

(eee)  See  Pettus  v.  Wallace,  29 — 476;  Pack  v.  Crawford.  lb..  489;  Spain  v. 
Johnson,  31 — 314;  Jacks  v.  Dyer,  Ih..  334;  Montgomery  v.  Birge.  lb..  491;  Crane 
V.  Field,  30 — 579. 

As  to  what  defects  in  description  of  the  land  assessed  will  render  deed 
void,  see  Hershey  v.  Thompson,  50 — 484;  Kelly  v.  Salinger,  53 — 132;  Cocks  v. 
Simmons,  55 — 104. 

A  tax  deed  which  recites  the  sale  in  the  body  and  for  a  gross  sum  of  several 
sections  of  land,  severally  assessed,  is  void.    Cocks  v.  Simmons,  55 — 104, 


—91— 


State  of  Arkansas,  was  subject  to  taxation  for  the  year  (or  years)  A.  D. 
18 — ;  and,  whereas,  the  taxes  assessed  on  said  real  property  for  the  year 
(or  years)  aforesaid  remained  due  and  unpaid  at  the  date  of  the  sale  here- 
inafter named  ;  and,  whereas,  the  collector  of  the  revenue  of  tlie  said  county 

did,  on  the  day  of  ,  A.  D.  18 — ,  by  virtue  of  the  authority  in 

him  vested  by  law,  at  the  sale  begun  and  pu])licly  lield  on  the  second  Mon- 
day in  June,  A.  D.  18 — ,  expose  to  pul)lic  sale  at  the  court  house  in  the 
county  aforesaid,  in  substantial  conformity  with  all  the  requirements  of 
the  statutes  in  such  cases  made  and  provided,  the  real  property  above  de- 
scribed, for  the  payment  of  taxes,  penalty  and  cost  then  due  and  remaining 
unpaid  on  said  property;  and,  whereas,  at  the  time  and  place  aforesaid, 

 ,  of  the  county  of    and  the  state  of   ,  having 

offered  to  pay  tlie  sum  of  dollars  and  cents,  being  the  whole 

amount  of  the  taxes,  penalty  and  costs  then  remaining  due  and  unpaid  on 
said  property,  for  [describe],  which  was  the  least  quantity  bid  for,  and 
payment  having  been  by  him  made  to  said  collector,  said  property  ^vae, 

stricken  off  to  him  at  that  price ;  and,  whereas,  the  said  did, 

on  the  day  of  ,  A.  D.  18 — ,  duly  assign  the  certificate  of  the 

sale  of  the  property  as  aforesaid,  and  all  his  right,  title  and  interest  therein, 

to  ,  of  the  county  of    and  state  of   ;  and, 

whereas,  two  years  have  elapsed  since  the  date  of  said  sale,  and  said 
property  has  not  been  redeemed  as  provided  for  by  law. 

N'ow,  therefore,  I,  ,  clerk  of  the  county  court  of  the 

county  aforesaid,  in  consideration  of  the  said  sum  of  money  to  the  collector 
paid  as  aforesaid,  and  by  virtue  of  the  statutes  in  such  cases  made  and 
provided,  have  granted,  bargained  and  sold,  and  by  these  presents  do  grant, 

bargain  and  sell  unto  the  said  ,  his  heirs  and  assigns,  the 

real  property  aforesaid,  and  more  particularly  described  as  follows :  [Here 

describe  as  sold.]    To  have  and  to  hold  unto  him,  the  said  , 

his  heirs  and  assigns  forever ;  subject,  however,  to  all  the  rights  of  redemp- 
tion provided  by  law. 

In  witness  whereof,  I,  ,  clerk  of  the  county  court  as 

aforesaid,  by  virtue  of  the  authority  aforesaid,  have  hereunto  subscribed  my 
name,  on  this  day  of  ,  A.  D.  18 — . 

Clerk  of  the  County  Court  of    County,  Arkansas. 


—92— 


State  of  iViiKANSAs^  | 


County  of 


I  hereby  certify  that,  before  me, - 
personally  ai)peared  the  above-named 


in  and  for  said  county, 
— ,  clerk  of  the  county 


court  of  said  county,  personally  known  to  me  to  be  the  clerk  of  the  county 
court  of  said  county  at  the  date  of  the  execution  of  the  above  and  foregoing 
conveyance,  and  to  ])e  tlie  identical  person  whose  name  is  affixed  to  and  who 
executed  the  above  conveyance  as  clerk  of  the  county  court  of  said  county, 
and  acknowledged  that  he,  as  clerk  of  the  county  court  of  said  county,  had 
executed  the  same  for  the  considerations,  uses  and  purposes  therein  con- 
tained, and  set  forth  and  desired  the  same  certified,  which  was  done. 
Given  under  my  hand  and  seal,  on  this  day  of  ,  18 — . 


Sec.  239.  The  deed  shall  be  signed  by  the  clerk  of  the  county  court, 
in  his  official  capacity,  and  aclcnowledged  by  him  before  some  officer  author- 
ized by  law  to  take  acknowledgments  of  deeds,  and,  when  substantially  thus 
executed,  shall  vest  in  the  purchaser  all  the  right,  title,  interest  and  estate 
of  the  former  owner  in  and  to  the  lands  conveyed  (fff),  and  also  all  the 
right,  title  and  claim  of  the  state  and  county  thereto;  and  shall  be  prima 
facie  evidence  (ggg)  that  all  the  prerequisites  of  the  law  were  complied  with 
by  all  the  officers  who  had,  or  whose  duty  it  was  to  have  had,  any  part  or 
action  in  any  transaction  relating  to  or  affecting  the  title  conveyed  or  pur- 
porting to  be  conveyed  Ijy  the  deed,  from  tiie  listing  and  valuation  of  the 
property  up  to  tlie  execution  of  the  deed,  both  inclusive,  and  that  all  things 
wliatsoever  required  by  law  to  make  a  good  nnd  valid  sale  and  to  vest  the 
title  in  the  purchaser  were  done. 

Sec.  240.  In  all  controversies  and  suits  involving  title  to  real  prop- 
erty,  claimed  and  held  under  and  by  virtue  of  a  deed  executed  substantially 
as  aforesaid  by  the  clerk  of  the  county  coui  t,  the  party  claiming  title  ad- 
verse to  that  conveyed  by  such  deed  shall  be  required  to  prove,  in  order  to 

(fff)  See  Frierson  v.  Branch,  30 — 453;  Jacks  v.  Dyer,  31 — 334;  Bird  v. 
Jones,  37 — 195;  Moore  v.  Woodall,  40 — 42;  Wright  v.  Graham,  42 — 140;  Sanders 
V.  Ellis,  II).,  215;  Waggener  v.  Mcljaiighlin,  33 — 195;  Hunt  v.  Gaines,  lb.,  267; 
Guynn  v.  McCauley,  32 — 97. 

(ggg)  See  Ry.  v.  Parks,  32 — 131;  Hickman  v.  Kemper,  35—505;  Radcliffe 
V.  Scruggs,  46 — 96. 


—98— 


defeat  the  said  title^  either  that  the  said  real  property  was  not  subject  to 
taxation  for  the  year  (or  years)  named  in  the  deed,  or  that  the  taxes  had 
been  paid  before  the  sale  (hhh),  that  the  property  had  been  redeemed  from 
the  sale  according  to  the  provisions  of  this  act,  and  that  such  redemption 
was  had  or  made  for  the  use  and  benefit  of  persons  having  the  right  of  re- 
demption, imder  the  laws  of  this  state;  or  that  there  had  ])een  an  entire 
omission  to  list  or  assess  the  property,  or  to  levy  the  taxes,  or  to  give  notice 
of  the  sale,  or  to  sell  the  property.  But  no  person  shall  be  permitted  to 
question  the  title  acquired  by  a  deed  of  the  clerk  of  the  county  court,  with- 
out first  showing  that  he,  or  the  person  under  whom  he  claims  title  to  the 
property,  had  title  thereto  at  the  time  of  the  sale,  or  that  title  Avas  obtained 
from  the  United  States  or  this  state  after  the  sale,  and  that  all  taxes  due 
upon  the  property  have  been  paid  by  such  person,  or  the  person  under 
whom  he  claims  title  as  aforesaid.  Provided,  in  any  case  where  a  person 
had  paid  his  taxes,  and,  through  mistake  (or  otherwise)  by  the  collector, 
the  land  upon  which  the  taxes  were  paid  w^as  afterwards  sold,  the  deed  of 
the  clerk  of  the  county  court  shall  not  convey  the  title.  Provided,  further, 
in  all  cases  where  the  owner  of  lands  sold  for  taxes  shall  resist  the  validity 
of  such  tax  title,  such  owner  may  prove  fraud  committed  by  the  officer 
selling  said  lands  or  in  the  purchaser,  to  defeat  the  same,  and,  if  fraud  is 
so  established^  such  sale  and  title  shall  be  void  (iii). 

Sec.  241.  The  purchaser  at  the  sale  of  lands  or  lots,  or  parts  thereof, 
for  the  taxes,  of  the  interest  of  any  joint  tenant,  tenants  in  common  or 
coparcener,  or  any  portion  of  such  interest,  shall,  on  obtaining  the  deeds 
from  the  clerk  of  the  county,  hold  the  same  as  tenant  in  common  with  the 
other  proprietors  (or  proprietor)  of  such  land  or  lot,  and  be  entitled  to  all 
the  privileges  of  a  tenant  in  common,  until  a  legal  partition  of  such  land 
or  lot,  or  part  thereof,  shall  be  made. 

Sec.  242.  Immediately  after  the  expiration  of  the  two  years  allowed 
by  law  for  the  redemption  of  land  sold  for  taxes,  the  clerk  shall  make  out  a 
certificate  of  sale  to  the  state  for  all  lands  purchased  by  the  state,  as  shown 

(hhh)  See  Davis  v.  Hare,  32 — 386;   Thom'ton  v.  Smith,  36 — 508. 
See  Radcliffe  v.  Scruggs,  46 — 96. 

(iii)  The  provisons  of  this  section  are  limited  to  deeds  made  by  the  clerks, 
and  do  not  embrace  deeds  made  by  the  commissioner  of  state  lands.  Toivnsend 
V.  Martin,  55 — 192. 

See  Allen  v.  Ozark  Land  Co.,  55 — 549. 


—94— 


by  the  records  of  such  tax  sale  in  his  office  which  have  not  been  redeemed, 
and  state  tlierein  the  amount  of  tlie  taxes,  penalty  and  cost  thereon,  and 
cause  the  same  to  be  recorded  in  the  recorder's  office  of  the  county,  and 
thereupon  the  title  to  all  lands  embraced  in  such  certificate  shall  vest  in  the 
state,  and  tlie  clerk  shall  immediately  transmit  such  certificate  to  the  com- 
missioner of  state  lands,  and  thereupon  the  said  lands  shall  be  subject  to 
disposal,  as  other  forfeited  lands  shall  be  (jjj). 

Sec.  2-Lo.  When,  by  the  provisions  of  any  former  law  of  this  state, 
any  officer  or  person  was  by  law  authorized  to  make  deeds  for  lands  or  lots 
sold  for  taxes,  and  the  same  has  not  been  done,  the  clerk  of  the  county  court 
of  the  proper  county  shall  be  and  is  hereby  authorized  to  make  such  deeds 
to  all  persons  entitled  thereto,  and  the  deeds  which  shall  be  made  by  the 
clerk  of  the  county  court  shall  be  good  and  valid  in  law,  as  if  made  by  the 
person  authorized  under  such  former  law  to  make  such  deeds. 

Sec.  244.  In  case  of  a  certificate  of  purchase  of  lands  sold  for  de- 
linquent taxes,  issued  to  any  purchaser  under  any  of  the  acts  heretofore 
passed,  liaving  been  lost,  mislaid  or  destroyed,  and  ihe  fact  being  shown  to 
the  county  cleric,  aud  no  deed  having  been  executed  therefor,  said  county 
clerk,  being  fully  satisfied  from  the  evidence  of  the  existence  and  loss  of 
any  such  certificate,  shall,  on  written  application  for  that  purpose,  proceed 
to  make  and  execute  to  such  purchaser  a  good  and  sufficient  deed  of  con- 
veyance for  any  such  tract  of  land  or  lot,  which  deed  shall  be  good  and  valid 
in  law,  to  all  intc^nt  and  jnirposes,  as  if  such  certificate  had  not  been  mislaid, 
lost  or  destroyed. 

Sec.  245.  Tbe  clerk  of  the  county  court  shall  enter  in  a  book,  to  be 
kept  in  his  office,  a  minute  of  all  deeds  by  him  made  for  lands  and  lots,  and 
parts  thereof,  sold  for  taxes,  therein  naming  the  person  who  stood  charged 
with  the  taxes  at  the  time  of  such  sale,  the  name  of  the  purchaser,  a  brief 
description  of  the  land  or  lot,  or  part  thereof,  sold,  the  quantity  sold,  the 
name  of  the  grantee  in  the  deed  and  tlic  date  of  the  execution. 

Sec.  24().  The  clerk  of  the  county  court  of  any  county  in  which  any 
lands  or  lots  are  situate  which  shall  have  been  or  may  hereafter  be  sold  for 
taxes,  under  the  provisions  of  any  law  of  this  state,  is  authorized  and  re- 
quired to  execute  the  proper  deed  therefor  to  the  person  entitled  to  receive 

(jjj)  See  Davis  v.  Hare,  32 — 386. 


—95— 


the  same,  whether  said  land  or  lot  shall,  at  the  time  of  the  execution  of  said 
deed,  continue  to  he  within  said  county  or  not,  in  the  same  manner  as 
though  the  said  land  or  lot  still  remained  within  the  limits  thereof,  any 
law  to  the  contrary  notwithstanding,  for  which  he  shall  he  entitled  to  charge 
and  receive  a  fee  of  one  dollar. 

Sec.  247.  Upon  the  sale  of  any  land,  town  or  city  lot,  or  part  thereof, 
for  taxes  then  due,  if  such  sale  should  prove  invalid  on  account  of  any  in- 
formality iu  the  proceedings  of  any  officer  having  any  duty  to  perform  in 
relation  thereto,  the  purchaser  at  such  sale  shall  he  entitled  to  receive  from 
the  proprietor  of  such  land  or  lot  the  amount  of  taxes  for  which  such  land 
was  sold,  and  the  amount  of  taxes  paid  thereon  hy  the  purchaser  subsequent 
to  such  sale,  and  such  land  or  lot  shall  be  l)ound  for  the  payment  thereof 
(kkk)  and  to  recover  from  the  officer  failing  to  perform  his  duty  as  afore- 
said (for  which  such  officer  shall  be  liable  on  his  official  bond),  the  penalty 
and  cost  of  advertising,  with  interest  thereon  from  the  payment  thereof, 
and,  in  the  event  of  the  ])urchaser  having  heretofore  bid  and  paid  a  greater 
auiount  than  the  taxes,  penalty  and  cost  of  advertising,  the  clerk  of  the 
county  court  shall  draw  a  warrant  on  the  county  treasury  for  the  amount 
of  such  excess  as  may  have  l)een  paid  thereon  in  favor  of  the  purchaser  or 
his  assignee  (HI). 

Sec.  248.  Xo  sale  of  any  land  or  lot,  for  delinquent  taxes,  shall  be 
considered  invalid  on  account  of  its  having  been  charged  on  the  tax-book  in 
any  other  name  than  that  of  the  rightful  owner.  Provided,  such  land  or  lot 
be  in  other  respects  sufficiently  described  on  the  tax-l)ook,  and  the  taxes 
for  which  tlic  same  is  sold  be  due  and  unpaid  at  the  time  of  such  sale. 

Sec.  240.  All  actions  to  test  the  validity  of  any  proceeding  in  the 
appraisement,  assessment  or  levying  of  taxes  upon  any  land  or  lot,  or  part 
tliereof,  and  ;ill  ])roceedings  whereby  is  sought  to  be  shown  any  irregularity 
of  any  officei',  or  defect  or  neglect  thereof,  having  any  duty  to  perform, 
under  the  provisions  of  this  cliapter,  in  the  assessment,  appraisement,  levy- 

(kkk)  See  Cole  v.  Moore,  34—582;  Worthen  v.  Badgett,  32—496;  Hunt  v. 
Curry,  37 — 100;  Hickman  v.  Kempner.  35 — 505;  Hare  v.  Carnall,  39 — 196  Coats 
V.  Hill,  41 — 149;  Bagley  v.  Castile,  4:2—17;  Rogers  v.  Kerr,  Ih.,  100. 

(Ill)  Under  this  section  no  cause  of  action  accrues  to  a  purchaser  of  lands 
at  a  tax  sale,  for  reimbursement,  until  a  court  of  competent  jurisdiction  has 
adjudged  the  sale  invalid.    Ry.  v.  Alexander,  49 — 190. 

See  Hershey  v.  Thompson,  50 — 484. 


—96— 


ing  of  taxes,  or  in  the  sale  of  lands  or  lots  delinquent  for  taxes,  or  proceed- 
ings whereby  it  is  sought  to  avoid  any  sale  under  the  provisions  of  this 
chapter,  or  irregularity  or  neglect  of  any  kind  by  any  officer  having  any 
duty  or  thing  to  perform  under  the  provisions  of  this  chapter,  shall  be  com- 
menced within  two  years  from  the  date  of  sale,  and  not  afterward  (mmm). 

Sec.  250.  No  purchaser  of  any  land,  town  or  city  lot,  nor  any  person 
claiming  under  him,  shall  be  entitled  to  any  compensation  for  any  improve- 
ments which  he  shall  make  on  such  land,  town  or  city  lot,  within  two  years 
from  and  after  the  sale  thereof;  for  improvements  made  after  two  years 
from  the  date  of  sale  the  purchaser  shall  be  allowed  the  full  cash  value  of 
such  improvements,  and  the  same  shall  be  a  charge  upon  said  land 
(nnn),  Act  March  31,  1883,  sees.  140-155. 

Sec.  251.  When  it  appears  on  the  face  of  any  deed  executed  by  a 
county  clerk,  for  land  sold  at  delinquent  tax  sales,  that  two  or  more  (ooo) 
tracts  of  land  were  sold  together,  contrary  to  law,  wiien,  in  fact,  said  tracts 
were  sold  separately,  as  required  by  law,  at  the  time  of  such  sale,  the  clerk 
of  the  coimty  court  of  the  county  in  which  said  lands  were  sold,  upon  the 
presentation  to  him  of  such  deed,  and  being  satisfied  from  the  records  of  his 
office  that  said  tracts  of  land  were  sold  separately,  shall  file  said  deed  in 
his  office  and  cancel  the  same,  and  shall  thereupon  execute  in  lieu  thereof 
a  deed  for  said  land,  reciting  the  execution  of  the  former  deed  and  the 
date  thereof,  the  error  therein,  that  each  tract  was  sold  separately,  and  the 
amount  for  which  the  same  was  sold,  and  in  all  other  respects  conform  to 
the  requirements  of  law. 

Sec.  252.  Said  deed,  when  executed  as  provided  in  section  251,  shall 
relate  back  to  said  canceled  deed,  and  have  the  same  force  and  effect,  both 
in  law  and  equity,  as  if  executed  on  the  same  day.   Act  February  17,  1883. 


(mmm)  See  Sec.  4819.    Ry.  v.  Parks.  32—131. 

This  section  does  not  cut  off  any  meritorious  defense  to  tax  deed.  Radcliffe 
V.  Scruggs.  46 — 96;  Taylor  v.  VanMeter,  53 — 204;  Toivnsend  v.  Martin,  55 — 192. 

All  inquiry  as  to  the  validity  of  a  tax  title  is  cut  off  by  a  decree  confirming 
the  sale  under  which  title  is  acquired.    Boehm  v.  Botsford,  52 — 400. 

(nnn)  This  section  gives  the  purchaser  the  right  to  compensation  for  such 
improvement  without  exacting  the  showing  of  belief  in  the  integrity  of  his 
title,  which  is  required  by  the  "Betterment  Act."    Bender  v.  Bean,  52 — 132. 

See  Secs.  2595-2597. 

(ooo)  See  cases  cited  at  Sec.  6623. 


—97— 


PAYMENT    OF    TAXES  WHO    LIABLE    TO    PAY — GUAKDIAXS^    AGENTS,  ETC., 

DUTIES  AND  RIGHTS  OF. 

Sec.  353.  Every  person  shall  be  liable  to  pay  tax  for  the  lands,  town 
or  city  lots  of  which  he  may  stand  seized  for  life,  by  the  courtesy,  in  dower, 
or  by  husband  in  right  of  his  wife,  or  may  have  the  care  of  as  guardian, 
executor  or  administrator,  or  as  agent  or  attorney,  having  the  funds  of  the 
principal  in  his  hands. 

Sec.  254.  It  shall  be  the  duty  of  each  person  holding  lands  as  afore- 
said to  pay  the  taxes  which  may  be  assessed  thereon  each  year. 

Sec.  255.  Every  person  holding  lands  as  guardian,  executor  or  ad- 
ministrator, and  neglecting  or  refusing  to  list  or  pay  the  taxes  upon  the 
same  in  the  manner  aforesaid,  shall  be  liable  to  an  action  by  his  ward  or 
devisee  for  any  damage  sustained  by  such  neglect. 

Sec.  256.  Every  person  having  the  care  of  lands  as  agent  or  attorney 
as  aforesaid,  and  having  funds  of  the  principal  in  his  hands  for  such  pur- 
pose, neglecting  or  refusing  to  list  or  pay  the  taxes  on  such  lands,  shall  be 
liable  in  an  action  to  his  principal  for  any  damage  such  principal  may  have 
sustained  by  such  neglect  or  refusal. 

Sec.  257.  Every  attorney,  agent,  guardian,  executor  or  administrators 
seized  or  having  the  care  of  lands  as  aforesaid,  who  shall  be  put  to  any 
trouble  or  expense  in  listing  or  paying  the  taxes  on  such  lands,  shall  be 
allowed  a  reasonable  compensation  for  the  time  spent,  the  expenses  in- 
curred and  money  advanced  as  aforesaid,  which  shall  be  deemed  in  all 
courts  a  just  charge  against  the  person  for  whose  benefit  the  same  shall 
have  been  advanced,  and  the  same  shall  be  preferred  to  all  other 
debts  or  claims,  and  be  a  lien  on  the  real  estate  as  well  as  the  personal  estate 
of  the  person  for  whose  benefit  the  same  shall  have  been  advanced  (rrr). 

Sec.  258.  If  any  person  who  shall  be  seized  of  lands  for  life,  or  in 
right  of  his  wife,  shall  neglect  to  pay  the  taxes  thereon  so  long  that  such 
lands  shall  be  sold  for  the  payment  of  the  taxes,  and  shall  not  within  one 
year  after  such  sale  redeem  the  same  according  to  law,  such  person  shall 
forfeit  to  the  person  or  persons  next  entitled  to  such  land  in  remainder  or 
reversion  all  the  estate  which  he  or  she,  so  neglecting  as  aforesaid,  may  have 

(rrr)  See  Peay  v.  Field,  30 — 600. 


—OS- 


ill  said  lands,  and  the  remainder-man  or  reversioner  may  redeem  the  lands 
in  the  same  manner  that  other  lands  may  be  redeemed  after  being  sold  for 
taxes;  and,  moreover,  the  person  so  neglecting  as  aforesaid  shall  be  liable 
in  an  action  to  the  next  entitled  to  the  estate  for  all  damages  such  person 
may  have  sustained  by  such  neglect. 

Sec.  259.  In  all  cases  where  any  tract  of  land  may  be  owned  by  two 
or  more  persons  as  joint  tenants,  coparceners,  tenants  in  com- 
mon, and  one  or  more  proprietors  shall  have  paid  or  may  here- 
after pay  the  tax,  or  tax  and  penalty,  charged  on  his  propor- 
tion of  such  tract,  or  one  or  more  of  the  remaining  proprietors 
shall  have  failed,  or  may  hereafter  fail,  to  pay  his  proportion  of  his  tax, 
or  tax  and  penalty,  charged  on  said  land,  and  partition  of  said  land  has 
or  shall  be  made  between  them,  the  tax,  or  tax  and  penalty,  paid  as  afore- 
said, shall  be  deemed  to  have  been  paid  on  the  proportion  of  said  tr«7ct  set 
off  to  the  proprietor  who  paid  his  proportion  of  said  tax,  or  tax  and  penalty, 
and  the  proprietor  so  paying  the  tax,  or  tax  and  penalty,  as  aforesaid,  shall 
hold  the  proportion  of  such  tract  set  off  to  him,  as  aforesaid,  free  from  the 
residue  of  the  tax,  or  tax  and  penalty,  charged  on  said  tract  before  parti- 
tion, and  the  proportion  of  said  tract,  set  off  to  the  proprietor  who  shall 
not  have  paid  his  proportion  of  said  tax,  or  tax  and  penalty,  remaining  un- 
paid, shall  be  charged  with  said  tax,  or  tax  and  penalty,  in  the  same  manner 
as  if  said  partition  had  been  made  before  said  tax,  or  tax  and  penalty,  had 
been  assessed. 

Sec.  2()0.  Whenever  any  land  so  held  by  tenants  in  common  shall  be 
sold  upon  proceedings  in  partition,  or  shall  be  taken  by  the  election  of  any 
of  the  parties  to  such  proceedings,  or  when  any  real  estate  sliall  l)e  sold  at 
judicial  sale,  or  by  administrators,  executors,  guardians,  or  trustees,  the 
court  shall  order  the  taxes  and  penalties  and  the  interest  thereon  against 
such  lands  to  be  discharged  out  of  the  proceeds  of  such  sale  or  election. 
Act  March  31,  1883,  sees.  IST-IGG. 

SETTLEMENT  OF  COLLECTOI?  WITH  THE  CLERK. 

Sec.  261.  The  clerk  of  the  county  court  shall,  within  ten  days  after 
the  close  of  the  sale  of  lands  for  delinquent  taxes,  make  settlement  with  the 
collector  of  the  coimty,  and  ascertain  the  amount  of  taxes  with  which  said 


—go- 


collector  is  to  stand  charged,  after  deducting  the  amount  of  taxes  vstill  re- 
maining delinquent,  and  all  errors,  and  the  commissions  allowed  the  col- 
lector b}^  law  from  the  several  taxes  charged  on  the  tax-book,  in  just  and 
ratable  proportion  (sss).   Act  March  28,  1887,  sec.  53, 

Sec.  2G2.  The  county  courts  of  the  several  counties  in  tliis  state  shall, 
at  the  July  term  thereof,  examine  the  settlement  of  the  collectors  of  the 
several  counties  with  the  clerks  of  said  counties,  and  approve  or  reject  the 
same.    Act  March  28,  1887,  sec.  49. 

Sec.  263.  The  county  courts  of  the  several  counties  of  this  state  shall, 
at  the  July  term  thereafter,  examine  the  settlement  of  the  county  clerks 
with  the  collectors  of  said  counties,  and  approve  or  reject  the  same.  And 
if  the  same  shall  be  found  to  be  correct,  the  county  court  shall  order  the 
settlement  spread  in  full  upon  the  records  of  said  county  courts.  And  the 
county  clerks  shall  certify  to  the  auditor  without  delay,  the  action  of  said 
county  courts  on  said  settlements,  whether  approved  or  rejected.  And  if 
rejected,  the  clerks  shall  at  once  proceed  to  restate  the  settlement  and  again 
submit  it  to  the  county  courts,    lb.,  sec.  55. 

WITH  THE  AUDITOR. 

Sec.  264.  The  collector  shall,  within  fifteen  days  after  the  settlement 
made  with  him  by  the  clerk  of  the  county  court,  as  provided  in  section  261, 
has  been  examined  and  acted  upon  by  the  county  court,  as  provided  in 
section  263,  proceed  to  the  seat  of  government  and  make  settlement  with 
the  auditor  of  state  for  all  state  taxes  collected  by  him  (ttt).  Act  March 
28,  1887,  sec.  56. 

TO  PAY  OVER  MONEY  AFTER  SETTLEMENT. 

Sec.  265.  The  collector  shall,  immediately  after  such  settlement,  and 
before  the  first  day  of  July  of  each  year,  pay  over  the  moneys  thus  found 
due  at  such  settlements  to  the  persons  or  officer  entitled  to  receive  them, 
taking  therefor  duplicate  receipts,  one  of  which,  in  each  instalice,  shall  be 
filed  with  the  clerk  of  the  county  court,  for  money  so  paid.  Act  March  28, 
1887,  sec.  50. 

(sss)  The  collector  is  required  to  pay  over  to  the  city  treasurer  taxes  be- 
longing to  municipal  corporations  within  five  days  after  his  settlement  with  the 
clerk.    Sec.  5184. 

(ttt)  See  Craivford  v.  Carson,  35 — 565. 


4 


—100— 


FAILING  TO  PAY  MONEY  INTO  THE  STATE  TREASURY  PENALTY  AND  PRO- 

%  • 

CEEDINGS  TO  COLLECT. 

Sec.  266.  If  any  collector  of  revenue  and  others  bound  by  law  to  pay 
money  directly  into  the  state  treasury  shall  fail  to  pay  the  amount  so  found 
due  into  the  treasury  and  produce  the  treasurer's  receipt  to  the  auditor 
therefor,  within  fifteen  days  after  the  settlement  required  in  section  264, 
the  delinquent  shall  forfeit  the  commissions  allowed  him  by  law,  and  the 
sum  of  twenty-five  per  centum  on  the  amount,  and  also  a  penalty  of  five  per 
centum  per  month  on  the  amount  wrongfully  withheld,  to  be  computed 
from  the  time  the  same  ought  to  have  been  paid  until  actual  payment,  and 
the  auditor  shall  charge  such  delinquent  accordingly,  and  the  amount  of 
principal  and  forfeitures  may  be  recovered  as  hereinafter  provided  for. 
Act  March  31,  1883,  sec.  171. 

Sec.  267.  It  shall  be  the  duty  of  the  auditor,  immediately  after  the 
time  specified  in  section  266,  in  each  year,  to  issue  a  warrant  of  distress 
against  such  delinquent  and  his  sureties,  directed  to  the  coroner  or  any 
constable  in  the  county  in  which  such  delinquent  and  sureties  reside,  com- 
manding him  to  distrain  and  sell  the  goods  and  chattels,  lands  and  tene- 
ments of  such  delinquent  collector,  and  his  sureties  in  the  same  manner  as 
such  property  is  required  to  be  sold  by  virtue  of  an  execution  issued  out  of 
the  circuit  court  (uuu).    Act  March  28,  1887,  sec.  57. 

Sec.  268.  When  any  lands  and  tenements  shall  be  sold  by  any  officer 
under  the  authority  of  any  such  warrant,  he  shall  make,  execute,  acknowl- 
edge and  deliver  to  the  purchaser,  at  the  expense  of  said  purchaser,  a  deed 
for  such  lands  and  tenements  in  the  same  manner  as  sheriffs  are  required 
to  make  and  acknowledge  deeds  for  lands  sold  under  execution,  and  such 
deeds,  when  recorded,  shall  have  the  same  force  and  effect  as  a  deed  made 
by  a  sheriff. 

Sec.  269.  The  amount  due  by  such  collector  shall  be  a  lien  on  the 
goods  and  chattels,  lands  and  tenements  of  such  delinquent  collector  and  his 
securities  from  the  time  such  warrant  shall  come  to  the  liands  of  such  officer 
until  the  same  shall  be  discharged  according  to  law. 

(uuu)  See  Murray's  Lessee  v.  Hohoken  Land  and  Improvement  Co.^  18 
Hoivard,  272;  Crawford  v,  Carson,  35 — 565. 


—101— 


Sec.  270.  It  shall  be  the  duty  of  every  such  officer,  immediately  after 
the  receipt  of  any  such  warrant,  to  indorse  thereon  the  time  when  it  came  to 
his  hands,  and  to  cause  a  record  thereof  to  be  made  in  the  office  of  the  clerk 
of  the  circuit  court  of  his  county. 

Sec.  271.  All  moneys  which  may  remain  in  the  hands  of  such  officer 
of  the  proceeds  of  any  sale  of  goods  and  chattels,  lands  or  tenements,  after 
paying  the  amount  of  such  warrant  and  the  cost  and  expense  of  such  sale, 
shall  be  returned  to  such  delinquent  collector,  or  his  securities,  as  the  case 
may  be. 

Sec.  272.  Every  officer  collecting  money  by  virtue  of  any  warrant 
issued  by  the  auditor  as  aforesaid  shall  be  entitled  to  receive  the  same  fees 
as  are  allowed  by  law  to  sheriffs  for  collecting  and  paying  over  moneys 
under  executions. 

Sec.  273.  It  shall  be  the  duty  of  every  officer  collecting  money  by 
virtue  of  any  warrant  issued  as  aforesaid  to  pay  the  same  into  {he  state 
treasury  within  thirty  days  after  the  receipt  thereof.  He  shall,  with  his 
securities,  be  liable  on  his  official  bond  for  the  amount  so  collected,  with 
the  sum  of  twenty-five  per  centum  added  thereto,  in  case  of  his  failure  to 
pay  the  same  into  the  state  treasury  as  herein  provided.  Act  March  31, 
1883,  sees.  173-178. 

FIN^AXCIAL  REPORT  OF  CLERK. 

Sec.  274.  The  clerk  of  the  county  court  shall,  within  thirty  days  after 
each  annual  settlement  (with  the  county  collector),  make  out  a  full  and 
complete  financial  report  of  the  condition  of  the  affairs  of  the  county,  giv- 
ing its  indebtedness,  its  source  of  revenue,  the  amount  expended  during  the 
fiscal  year  for  all  purposes,  the  amount  from  all  sources  for  all  purposes 
collected,  the  financial  condition  of  each  school  district  in  the  county,  and 
forthwith  publish  the  same  in  some  newspaper  published  in  such  county; 
if  no  newspaper  be  published  in  such  county,  then  the  same  to  be  published 
in  a  newspaper  having  the  largest  circulation  in  the  county  (vvv). 

Sec.  275.  The  county  court  shall  make  an  order  for  the  payment  of 
the  fee  for  printing  said  report  in  accordance  with  the  law  in  force  at  the 
time  such  publication  is  made  regulating  fees  for  printing.  Ih.,  sec.  86. 


(vvv)  See  Sec.  1252. 


—102— 


SETTLEMENT  OF  CLERKS  AND  SHEKIFFS  AVITH  COURTS  OF  RECORD. 

Sec.  276.  The  clerks  of  the  several  courts  of  record  of  this  state 
shall  collect  and  pay  over  to  the  treasurer  of  their  respective  counties  all 
taxes  due  on  writs^  executions,  official  seals  and  other  sums  of  money,  hy 
whatever  name  designated,  coming  to  their  hands  and  helonging  to  the 
state  or  county,  and  shall  render  account  at  each  term  of  their  respective 
courts,  verified  by  oath,  of  all  moneys  which  have  been  received  to  the  use 
of  the  state  or  county  not  before  accounted  for  (www). 

Sec.  277.  Such  clerks  shall  keep  a  true  account  of  all  fines,  penalties, 
forfeitures  and  judgments  imposed,  adjudged  or  rendered_  in  favor  of  the 
state  or  any  county  by  their  respective  courts,  distinguishing  those  pa^^able 
to  the  state  from  those  payable  to  the  county,  and  shall  keep  the  same  open 
to  the  inspection  of  the  judges  of  the  respective  courts  and  the  members  of 
the  grand  jury. 

Sec.  278.  It  shall  be  the  duty  of  the  judges  of  such  courts  to  audit 
and  adjust  the  accounts  of  their  respective  clerks,  according  to  the  records, 
dockets  and  papers  of  their  respective  courts,  and  to  make  two  separate  bills 
of  the  several  sums,  wherewith  their  clerks  shall  be  chargeable,  specifying 
on  what  account  the  same  is  payable,  and  certify  a  copy  thereof  to  the  clerk 
of  the  county  court,  who  shall  file  and  charge  the  same  accordingly;  and 
the  other  shall  be  certified  and  delivered  to  the  county  treasurer. 

Sec.  279.  It  shall  be  the  duty  of  the  clerks  of  all  courts  of  record,  at 
each  term  thereof,  to  settle  with  the  sheriff  of  each  county  for  all  moneys 
by  him  received,  or  which  he  ought  to  have  collected,  for  the  use  of  the 
county,  and  which  have  not  been  accounted  for,  and  they  shall  make  out 
two  separate  lists  of  all  sums  charg^^able  to  any  sheriff  and  payable  to  any 
county,  specifying  on  what  account,  and  certify  the  same  under  tlie  seal 
of  the  court. 

Sec.  280.  One  of  the  lists  so  certified  shall  be  immediately  trans- 
mitted to  the  clerk  of  the  county  court  to  which  said  sums  are  payable,  who 
shall  immediately  charge  the  same  accordingly,  and  the  other  sliall  be 
transmitted  to  the  treasurer  of  the  said  countv. 

(www)  See  Lee  County  v.  Abrahams,  31 — 571;  Lee  County  v.  Govan,  lb., 

610. 


* 


— lo:^— 


SETTLEMENT'  OF  THE  C0LLECT0K8  AXD  OTITEK  OFEICKUS  WITH  THE  COUNTY 

COURT. 

Sec.  281.  The  county  court  shall  at  each  reguhir  term  cause  the  col- 
lector to  settle  his  accounts  of  all  ])lank  licenses  with  which  lie  shall  stand 
charged;  and^  after  giving  him  credit  For  all  licenses  returned,  shall  ascer- 
tain the  amount  due  from  him  on  that  account,  and  shall  cause  the  same  to 
be  entered  of  record,  so  as  to  show  the  amount  due  the  county. 

Sec.  282.  In  like  manner  and  time  the  sheriff  or  collector  shall  be 
required  to  settle  his  accounts  of  all  moneys  received  by  him  on  account  of 
taxes,  fines,  penalties  and  judgments,  and  the  same  shall  be  entered  of 
record,  so  as  to  show  what  is  due  the  state  and  county,  respectively,  from 
what  of!icer  received,  from  what  ])ranch  of  revenue,  and  the  particular  fund, 
if  any,  to  which  the  same  belongs.  If  any  collector  shall  fail  to  make  set- 
tlement with  the  county  court  at  the  time  aforesaid,  he  shall  be  attached 
until  he  makes  such  settlement.  Immediately  after  such  settlement  with 
the  county  court  the  clerk  of  the  county  court  shall  certify  to  the  auditor  of 
the  state  the  amount  due  the  state,  and  the  collector  shall  within  fifteen 
days  thereafter  pay  the  same  into  the  state  treasury,  and  in  ten  days  there- 
after pay  over  to  the  county  treasurer  all  sums  due  the  county. 

Sec.  283.  The  sheriff  shall  collect  and  account  for  all  taxes  due  upon 
convictions,  and  all  fines,  forfeitures  and  other  sums  of  money,  by  what- 
ever name  designated,  owing  to  the  stiite  or  any  county  by  virtue  of  an 
order,  judgment  of  decree  of  a  court  of  record  (xxx). 

Sec.  284.  Whenever  the  sherilf  or  collector  shall  receive  the  amount 
due  from  any  officer  by  voluntary  payment,  or  by  the  sale  of  goods  and 
chattels,  he  shall  give  the  office  duplicate  receipts  for  the  same,  stating 
therein  the  whole  amount  received,  how  much  for  the  state  and  how  much 
for  the  county,  and  the  particular  fund  to  which  it  belongs,  and  the  officers 
taking  such  receipts  shall,  without  delay,  deposit  one  of  them  with  the  clerk 
of  the  county  court. 

Sec.  285.  The  clerk  of  the  county  court  shall  charge  the  sheriff  or 
collector  and  county  treasurer  with  all  moneys  that  may  come  into  their 
hands  by  virtue  of  any  of  the  ])rovisions  of  this  chapter,  and  the  money 


(xxx)  See  Secs.  6703-6716. 


—104— 


received  for  penalty  and  costs  of  advertising  shall  be  first  applied  by  thr* 
sheriff  or  collector  to  the  cost  of  advertising  the  delinquent  lands,  and  the 
.surplus,  if  any,  paid  into  the  county  treasury  at  the  time  of  his  annual  set- 
tlement. Should  there  not  be  sufficient  penalty  and  cost  of  advertising  to 
pay  the  cost  of  advertising  the  delinquent  lands,  the  balance  shall  be  paid 
out  of  the  county  treasury. 

Sec.  286.  Every  collector  of  the  county  revenue  having  made  settle- 
ment according  to  law  of  the  county  revenue  received  and  collected  by  him 
shall  pay  the  amount  found  due  from  him  into  the  county  treasury,  and  the 
treasurer  shall  give  duplicate  receipts  therefor,  one  of  which  shall  be  filed 
by  the  collector  in  the  office  of  the  clerk  of  the  county  court. 

Sec.  287.  Every  collector  or  sheriff  who  shall  fail  to  make  payment 
of  the  amount  due  from  him  on  settlement,  in  the  time  and  manner  pre- 
scribed in  the  preceding  section,  shall  forfeit  and  pay  to  the  county  the  sum 
of  five  per  centum  per  month  on  the  sum  wrongfully  withheld,  to  be  com- 
puted from  the  time  the  payment  ought  to  have  been  made  until  actual 
payment,  which  may  be  recovered  by  suit  on  his  official  bond  (yyy). 

Sec.  288.  All  collectors,  sheriffs,  clerks,  constables  and  other  persons 
chargeable  with  moneys  belonging  to  any  county  shall  render  their  accounts 
to  and  settle  with  the  county  court  at  each  regular  session  thereof,  and  pay 
into  the  county  treasury  any  balance  which  may  be  due  the  county,  and 
take  duplicate  receipts  therefor,  and  deposit  one  of  them  in  the  office  of  the 
clerk  of  the  county  court  within  five  days  thereafter  (zzz). 

Sec.  289.  Whenever  the  court  shall  make  such  settlement  with  any 
officer  the  substance  thereof  shall  be  entered  of  record,  so  as  to  show  sep- 
arately the  whole  amount  received  by  such  officer,  the  amount  of  commission 
allowed  him,  hoAv  much  remains  due  to  the  state  and  how  much  to  the 
county,  and  on  what  account  each  sum  of  money  was  received,  and  to  what 
particular  fund,  if  any,  it  belongs. 

Sec.  290.  All  officers  who  shall  have  made  settlements  with  the  courts 
as  aforesaid  shall  forthwith  pay  to  the  treasurer  tlie  full  amount  with  which 
they  shall  stand  charged  on  such  settlement,  and,  in  default  thereof,  the 
sheriff  or  collector  shall  enforce  the  payment  in  tlie  manner  and  by  the 
means  prescribed  in  this  act  for  enforcing  the  collection  of  taxes. 

(yyy)  See  Jozies  v.  State,  14 — 170. 
(zzz)  See  Sec.  592. 


—105— 

Sec.  291.  Every  officer  required  to  make  settlement  who  shall  fail  to 
settle  his  accounts  in  the  time  and  manner  prescribed  by  law  may  be  at- 
tached and  imprisoned  until  such  settlement  shall  be  made  to  the  satisfac- 
tion of  the  court  to  which  he  is  accountable. 

Sec.  292.  Every  such  officer  who  shall  fail  to  pay  the  amount  due 
from  him  on  such  settlement,  and  who  shall  be  returned  by  the  collector  or 
treasurer  to  the  county  court  as  a  delinquent,  so  that  the  collector  or  treas- 
urer shall  be  credited  in  their  accounts  with  the  amount  of  such  delin- 
quency, shall  forfeit  five  per  cent,  per  month  on  the  amount  due  from  the 
time  it  ought  to  have  been  paid  until  collected,  which  may  be  collected  by 
suit  on  his  official  bond. 

Sec.  293.  If  any  person  thus  chargeable  shall  neglect  to  render  true 
accounts,  or  settle  as  aforesaid,  the  county  court  shall  adjust  the  accounts 
of  such  delinquent  according  to  the  best  information  that  can  be  obtained, 
and  ascertain  the  balance  due  the  county  (a4). 

Sec.  294.  In  such  case  the  court  may  refuse  to  allow  any  commission 
to  such  delinquent,  and  he  shall  moreover,  without  delay,  pay  into  the 
county  treasury  the  balance  found  due  as  aforesaid. 

Sec.  295.  If  such  delinquent  shall  not  pay  the  amount  thus  found 
due  the  county,  and  produce  the  treasurer's  receipt  therefor,  within  ten 
days  after  the  balance  is  ascertained,  the  clerk  shall  charge  such  delinquent, 
as  a  penalty  for  such  failure,  twenty-five  per  centum  on  the  amount  then 
due. 

Sec.  296.  Unless  such*  delinquent  shall  appear  upon  the  first  day  of 
the  next  succeeding  session  of  the  court,  and  show  good  cause  for  setting 
aside  sucli  settlement,  the  court  shall  enter  judgment  for  the  amount  due, 


(a4)  It  is  not  necessary  that  the  delinquent  officer  shall  have  notice  that 
a  settlement  of  his  accounts  will  be  made  by  the  court  under  this  section, 
because  at  that  term  no  judgment  can  be  rendered,  the  proceedings  being 
preliminary. 

Unless  the  delinquent  appear  at  the  next  term,  and  show  cause  for  setting 
aside  the  settlement  as  required  by  section  6690,  the  court  may  render  judgment 
against  him,  but  he  must  have  notice  to  appear.  But  he  may  waive  notice  by 
appearing  and  moving  to  set  aside  the  settlement.  Trice  v.  Crittenden  Co., 
7—162. 

If  he  be  dead,  notice  should  be  given  his  administrator.  Goree  v.  State, 
22—236,  and  see  Carnall  v.  Crawford  Co.,  11—604. 


—106— 


witli  the  penalty  added  thereon,  and  fifty  per  centum  per  annum  until  the 
same  shall  he  paid,  and  may  issue  execution  thereon  (h4). 

Sec.  297.  If  good  cause  he  shown  for  setting  aside  such  settlement, 
the  court  may  re-examine,  settle  and  adjust  the  same  according  to  law,  and 
may  remit  any  penalty  that  may  have  heen  imposed. 

Sec.  298.  The  amount  or  l)alance  of  every  account  so  settled  and  due 
to  the  county  shall  he  a  lien  from  the  date  of  the  settlement  of  such  account 
on  the  real  estate  and  personal  property  of  the  delinquent  situated  in  the 
county  wherein  each  delinquent  lives. 

Sec.  299.  When  any  balance  shall  he  found  against  any  clerk,  sheriff, 
collector,  coroner,  constable  or  other  officer,  for  moneys  accuring  to  the 
county  treasury,  and  the  same  shall  not  be  paid  within  the  time  prescribed  . 
by  law,  it  shall  be  lawful  for  the  county  court,  fifteen  days'  notice  being 
given  to  such  delinquents  and  their  securities,  to  render  judgment  against 
delinquents  and  their  securities,  for  the  amount  of  all  moneys  ascertained  to 
be  due  the  county,  and  issue  execution  therefor. 

Sec.  300.  Whenever  any  error  shall  be  discovered  in  the  settlement  of 
any  county  officer  made  with  the  county  court,  it  shall  be  the  duty  of  the 
court,  at  any  time'  within  two  years  from  the  date  of  such  settlement,  to 
reconsider  and  adjust  the  same  (c4). 

Sec.  301.  Before  any  such  settlement  shall  be  re-examined,  it  shall  be 
the  duty  of  the  court  to  give  such  officer  ten  days'  notice  of  the  time  and 
place  where  Guch  settlement  will  be  adjusted. 

PENALTIES. 

Sec.  302.  If  any  county  treasurer,  collector  or  sheriff  loans  any 
money  belonging  to  the  state  or  county,  with  or  without  interest,  or  uses 
the  same  for  his  own  purposes,  he  shall  forfeit  and  ])ay  for  every  such 

(b4)  The  county  court  is  the  forum  where  the  liability  of  the  collector  of 
the  county  revenues  is  to  be  ascertained  and  evidenced  by  its  records,  and  an 
adjudication  in  that  forum  is  conclusive  evidence  against  the  securities  asi 
well  as  the  collector.  Jones  v.  State,  14 — 170.  It  is  the  province  of  the  county 
court  to  adjust  and  settle  the  accounts  of  the  collector,  and  they  cannot  be 
settled  in  the  circuit  court  in  an  action  on  the  collector's  bond.  Goree  v.  State, 
22—236,  and  see  State  v.  Craft,  24—551. 

The  county  court  may  render  judgment  against  a  delinquent  collector,  or 
his  securities,  for  the  county  revenue  which  he  has  collected  and  failed  to  pay 
over.    Christian  v.  Ashley  Co.,  24 — 142. 

(c4)  See  White  County  v.  Key,  30—603. 


—107— 


offense  a  sum  not  to  exceed  one  tliousand  dollars  nor  less  than  five  hundred 
dollars,  to  be  recovered  in  civil  action  at  the  suit  of  the  state,  for  the  use 
of  the  state,  county,  city,  town  or  body  politic.  (d4). 

Sec.  303.  Every  clerk  of  the  county  court,  assessor  or  collector  who 
shall,  in  any  case,  refuse  or  knowingly  neglect  to  perform  any  duty  enjoined 
on  him  by  this  act,  or  who  shall  consent  to  or  connive  at  any  evasion  of  its. 
provisions  whereby  any  proceedings  herein  required  shall  be  prevented  or 
hindered,  or  where  any  property  required  to  be  listed  for  taxa- 
tion or  for  the  collection  of  taxes  thereon,  or  the  valuation  thereof,  be  en- 
tered on  the  tax-books  or  list  at  less  than  the  true  value,  shall,  for  every 
such  neglect,  refusal,  connivance  or  consent,  forfeit  and  pay  to  the  state 
not  less  than  one  hundred  nor  more  than  five  thousand  dollars,  at  the  dis- 
cretion of  the  court,  to  be  recovered  by  an  action  in  the  name  of  the  state 
before  the  circuit  court  of  the  proper  county. 

OFFICIAL  DISTRIBUTION   OF  TAXES. 

Sec.  304.  All  taxes  collected  and  arising  under  the  provisions  of  any 
law  of  this  state  from  taxation  shall  be  distributed  by  the  auditor  of  state, 
if  in  possession  of  state  authority,  or,  if  in  possession  of  county  authority, 
by  the  clerk  of  the  county  court,  to  the  several  funds  to  which  they  belong. 

Sec.  305.  The  auditor  of  state  is  hereby  denied  authority  to  draw 
any  warrant  on  the  treasurer  to  be  paid  out  of  the  general  revenue  of  the 
state  for  the  support  of  common  schools,  and  any  act  or  part  of  act  appro- 
priating any  of  the  general  revenue  of  the  state  for  common  schools  is 
repealed. 

REFUNDING  TAXES  ERRONEOUSLY  ASSESSED  AND  TAID. 

Sec.  306.  In  case  any  person  has  paid  or  may  hereafter  pay  taxes 
on  any  property,  real  or  personal,  erroneously  assessed,  upon  satisfactory 
proof  being  adduced  to  the  county  court  of  the  fact,  the  said  court  shall 
make  an  order  refunding  to  such  person  the  amount  of  the  county  tax  so 
erroneously  assessed  and  paid,  and,  upon  production  of  a  certified  copy  of 

(d4)  For  other  penalties  for  neglect  or  violation  of  official  duty  on  the 
part  of  officers  charged  with  the  collection,  safe-keeping  and  disbursement  of  the 
revenue,  see  Secs.  6716,  1715,  1872,  1873,  1876,  1880  and  1849-1854. 


—108— 


such  order  to  the  auditor,  he  shall  draw  his  warrant  on  the  state  treasurer 
for  the  amount  of  state  tax  erroneously  assessed  and  paid.  Such  warrant 
shall  be  paid  out  of  the  appropriation  to  pay  moneys  arising  from  the  er- 
roneous assessment  and  collection  of  taxes.  But  in  case  there  shall  be  no 
appropriation,  or  the  appropriation  shall  have  been  exhausted,  then  the 
auditor  shall  issue  a  certificate  of  indebtedness  therefor. 

Sec.  307.  If  the  taxes  charged  on  any  land  or  lot,  or  part  thereof, 
be  regularly  paid,  and  such  land  erroneously  returned  delinquent  and  sold 
for  taxes,  the  sale  thereof  shall  be  void,  and  the  money  paid  by  the  pur- 
chaser at  such  void  sale  shall  be  refunded  to  him  by  the  officer  having  the 
same  in  charge,  on  the  order  of  the  county  court  that  such  land  was  er- 
roneously returned  delinquent  and  sold  for  taxes. 

SUETS  AGAINST  COLLECTORS  AND  OTHERS  COSTS^  ETC. 

Sec.  308.  Whenever  an  action  has  been  or  may  hereafter  be  brought 
against  any  person  holding  the  office  of  county  collector,  county  assessor  or 
clerk  of  the  county  court  for  performing  or  attempting  to  perfonn  any  duty 
or  thing  authorized  by  any  of  the  provisions  of  this  act,  or  the  laws  of  this 
state,  for  the  collection  of  the  public  revenues,  such  collector,  assessor  or 
clerk  shall  be  allowed  and  paid  out  of  the  county  treasury  reasonable  fees 
of  counsel  and  other  expenses  for  defending-  such  action  or  suit,  and  the 
amount  of  any  damages  or  costs  adjudged  against  him,  which  said  fees, 
expenses,  damages  and  costs  shall  be  apportioned  ratably  by  the  clerk  of 
the  county  court  among  all  the  parties  entitled  to  share  the  taxes'  so  col- 
lected, and  by  the  said  clerk  shall  be  deducted  from  the  shares  or  portions 
of  revenue  at  any  time  payable  to  each,  including  as  one  of  said  parties  the 
state  itself,  as  well  as  the  counties,  townships,  towns  or  cities  and  other 
corporations  or  other  organizations  entitled  t' hereto  as  aforesaid. 

EINES,  PENALTIES  AND  FORFEITURES  GO  TO  THE  COUNTIES  COLLECTION  OF. 

Sec.  309.  All  fines,  penalties  and  forfeitures  imposed  by  any  court 
or  board  of  officers  whatsoever,  except  those  imposed  by  mayors  or  police 
courts  in  any  city  or  town,  shall  be  paid  into  the  county  treasury  for  county 
purposes  (e4). 


(e4)  See  Sec.  5149. 


—109— 


Sec.  310.  All  justices  of  the  peace  are  prohibited  from  collecting 
fines,  penalties  and  forfeitures,  but  that  duty  shall  devolve  upon  sheriffs  and 
constables  exclusively  (f-i). 

Sec.  311.  Justices  of  the  peace,  township  or  county  officers  shall, 
senii-annuall}^  on  or  before  the  first  day  of  the  circuit  court,  at  each  term 
thereof,  file  in  the  office  of  the  clerk  of  the  circuit  court  of  their  respective 
counties,  an  official  transcript  of  all  fines,  penalties  and  forfeitures  adjudged 
by  them  against  defendants  in  the  courts,  giving  the  style  of  the  case,  the 
full  name  of  the  parties  and  the  amount  of  the  judgment,  if  any,  in  each 
case,  and  the  name  of  the  officer  collecting  the  same  (g4). 

Sec.  312.  All  constables,  or  other  collecting  officers  of  any  township 
shall,  quarterly,  on  the  first  Monday  in  July,  October,  January  and  April, 
turn  over  to  the  coimty  treasurer  of  their  respective  counties  all  fines,  pen- 
alties and  forfeitures,  less  the  commission  due  such  officers,  which  shall  be 
three  per  cent,  for  constables  on  the  amount  collected  by  them,  taking  dupli- 
cate receipts  therefor,  one  of  which  shall  be  immediately  filed  with  the  clerk 
of  the  county  court  of  their  respective  counties  (h4). 

Sec.  313.  On  or  before  the  first  Monday  of  July,  October,  January 
and  April  of  each  year,  the  clerks  of  the  county  courts  shall  audit  the  ac- 
counts of  constables  and  other  collecting  officers  referred  to  in  the  preceding 
section;  to  this  end  the  said  clerks  of  the  county  courts  shall  open  a  sep- 
arate account  with  each  of  the  said  officers  in  a  book  to  be  kept  by  said 
clerks  for  that  purpose.  They  shall  charge  said  collecting  officer  with  the 
amount  of  fines,  penalties  and  forfeitures  adjudged  against  defendants  in 
justices',  or  other  courts  in  the  count}^,  excepting  circuit  courts,  police  and 
city  courts,  as  shown  by  the  transcript  of  said  judicial  officers  on  file  in  the 
•  offices  of  the  clerks  of  the  county  courts  (i4).  Ih. 

Sec.  314.  Said  constables  and  other  collecting  officers  shall  not  be 
credited  with  any  deficits  as  to  fines  and  penalties,  unless  they  shall  be 
able  to  show  the  death  of  the  party  against  whom  the  fine  or  penalty  was 
adjudged,  or  that  imprisonment  in  default  of  the  payment  of  fine  has  been 
complied  with  in  accordance  with  the  provisions  of  the  criminal  law.  The 

(f4)  See  Floyd  v.  State,  32—200. 
(g4)  See  State  v.  Kirk,  53—337. 
(h4)  See  Sec.  5149. 

(i4)  See  Hackett  v.  State,  56 — 133;  State  v.  Fort  Smith,  56 — 137. 


constables  and  other  collecting  officers  shall  not  be  credited  with  any  deficit 
on  forfeited  bail  bonds  or  recognizances  unless  the  return  of  the  officer  serv- 
ing the  execution  in  said  case  shall  show  that  the  defendant  had  no  prop- 
erty subject  to  execution,  and  in  such  case  a  certified  copy  of  such  return 
shall  be  filed  with  the  clerk  of  the  county  court  by  the  officer  charged  with 
said  collection. 

Sec.  315.  The  clerk  of  the  county  court  shall,  at  the  commencement 
of  each  session  of  the  circuit  court  of  his  county,  furnish  the  prosecuting 
attorney  with  a  written  statement  of  all  deficits  of  constables  and  other  col- 
lecting officers  on  account  of  fines,  penalties  and  forfeitures.  It  shall  be  the 
duty  of  the  prosecuting  attorney  to  bring  suit  against  said  constables  and 
collecting  officers  and  their  securities  for  the  deficiency  due,  and  also  to 
prosecute  said  officers  by  indictment  for  malfeasance  in  office. 

Sec.  316.  At  the  close  of  the  term  of  each  circuit  court  the  clerk  of 
said  court  shall  furnish  to  the  clerk  of  the  county  court  an  official  abstract 
of  all  fines,  penalties  and  forfeitures  adjudged  against  defendants  during 
said  term  of  tlie  circuit  court  or  courts,  giving  in  said  abstract  the  style  of 
each  case,  the  full  name  of  the  parties  and  amount  of  each  fine,  penalty  and 
forfeiture  separately. 

Sec.  317.  The  sheriffs  of  counties,  and  they  only,  are  authorized  to 
collect  fines,  penalties  and  forfeitures  adjudged  against  defendants  in  cir- 
cuit courts  of  the  state,  and  said  sheriffs  shall,  at  the  time  of  their  quar- 
terly settlements  with  the  county  court,  turn  over  to  the  county  treasurer 
all  moneys  received  by  them  (j4). 

Sec.  318.  The  clerk  of  the  county  court  shall  further  charge  the 
county  treasurer  with  all  fines,  penalties  and  forfeitures  turned  over  by  con- 
stables and  other  collecting  officers  in  pursuance  of  the  provisions  of  this 
chapter. 

Sec.  319.  The  clerk  of  the  county  court  shall  further  charge  the 
sheriff  with  all  fines,  penalties  and  forfeitures  adjudged  in  the  circuit 
courts.  The  sheriff  shall  not  be  credited  with  any  deficit  on  fines  or  penal- 
ties imposed  in  the  circuit  court  unless  he  shall  be  able  to  show  the  death  of 
the  party  against  whom  the  fine  or  penalty  was  adjudged,  or  imprisonment 
in  default  of  fine,  as  provided  by  law  in  such  cases. 


(j4)  See  Sec.  6677. 


—Ill- 


Sec.  320.  The  sheriff  shall  not  be  credited  with  any  deficit  or  for- 
feited bail  bond  or  on  recognizances,  unless  the  return  of  the  officer  charged 
with  the  execution  of  said  judgment  shall  show  that  the  defendant  had  no 
property  subject  to  execution,  in  which  case  a  certified  copy  of  such  return 
shall  be  filed  with  the  clerk  of  the  county  court  by  the  sheriff. 

Sec.  321.  A  violation  of  any  provision,  or  failure  to  comply  with  any 
of  the  requirements  of  this  act,  by  any  of  the  officers  herein  enumerated, 
shall  be  malfeasance  in  office,  and,  upon  conviction  thereof,  said  officer 
shall  pay  a  fine  of  not  more  than  five  hundred  dollars  and  be  removed  from 
office.  ■ 

Sec.  322.  If  the  settlement  of  the  county  collector  or  sheriff  with 
the  clerk  of  any  county  court  shows  any  other  deficit  than  that  authorized 
by  the  provisions  of  this  act,  it  shall  be  the  duty  of  the  county  court  to  im- 
mediately notify  the  prosecuting  attorney  for  the  county  in  which  said 
collector  or  sheriff'  resides  of  that  fact,  upon  which  notice  it  shall  be  the 
duty  of  the  prosecuting  attorney  to  immediately  bring  suit  against  said 
county  collector  or  sheriff  and  his  securities  for  the  amount  of  such  de- 
ficiency, and  also  to  prosecute  said  county  collector  or  sheriff'  by  indictment 
for  malfeasance  in  office.  lb.,  sees.  179-225,  as  modified  hy  act  March  30, 
1891.  ^ 

PROCEEDINGS  TO  PROTECT  THE  PUBLIC  REVENUES. 

Sec.  323.  Any  sheriff,  collector  of  revenues  or  constable,  or  other 
officer  collecting  moneys  belonging  to  the  State  of  Arkansas,  or  to  any 
county  therein,  who  shall  fraudulently  state  his  account  for  settlement,  and 
thereby  deprive  the  State  of  Arkansas,  or  any  county  therein,  of  its  just 
revenues;  or  any  county  clerk  who  shall  keep  fraudulent  accounts  against 
the  collector  or  against  the  county  treasurer,  or  shall  make  fraudulent  and 
false  additions  of  the  tax-books,  thereby  concealing  the  true  value  of  the 
same;  or  any  county  treasurer  who  shall  keep  fraudulent  accounts » of  the 
county  revenues  coming  into  his  hands,  and  by  any  of  said  fraudulent  acts 
the  State  of  Arkansas,  or  any  county  therein,  shall  be  deprived  of  its  just 
revenues,  the  officer  so  offending,  upon  conviction,  shall  be  removed  from 
office. 


Sec.  324.  Any  county  jnclge  who  shall  wilfully  approve  any  false 
and  fraudulent  account  made  by  the  sheriff,  collector,  county  clerk,  treas- 
urer or  other  officer  collecting  or  holding  revenues  belonging  to  the  State 
of  Arkansas,  or  to  any  county  therein,  or  receive  a  bribe  for  doing  an  un- 
lawful act,  upon  conviction,  shall  be  removed  from  office. 

Sec.  325.  If  any  taxpayer  in  any  county  in  this  state  shall  have 
knowledge  of  such  corruption  in  office,  whereby  the  State  of  Arkansas,  or 
any  county  therein,  has  been  deprived  of  its  just  revenues,  he  shall  have 
the  right,  in  his  own  name,  as  a  taxpayer  to  institute  legal  proceedings 
against  such  officer  by  a  petition  to  the  circuit  judge  sitting  in  chancery, 
setting  forth  the  facts  and  nature  of  such  corrupt  acts,  together  with  ex- 
hibits and  proofs,  and  the  same  shall  be  verified  by  affidavit  of  the  peti- 
tioner, and  upon  ten  days'  notice  to  the  defendant,  the  cause  shall  proceed 
as  other  causes,  but  shall  be  heard,  tried  and  determined  at  the  first  court 
after  the  same  shall  have  been  filed,  provided  the  required  notice  shall  have 
been  given. 

Sec.  326.  The  proceedings  authorized  by  this  act  shall  be  summary; 
but  if  it  shall  appear  to  the  court  that  the  ends  of  justice  require  it,  a  con- 
tinuance may  be  granted  to  either  party  to  the  next  term  of  the  court,  but 
not  thereafter ;  and  the  party  to  whom  the^  continuance  is  granted  shall  be 
required  to  enter  into  additional  bond,  the  amount  to  be  fixed  and  the  se- 
curity to  be  approved  by  the  court. 

Sec.  327.  Upon  such  trial,  if  it  shall  appear  that  the  official  acts  of 
such  officer  are  corrupt  and  fraudulent,  and  by  such  acts  and  doings  he  shall 
have  defrauded  the  State  of  Arkansas,  or  any  county  therein,  of  its  just 
revenues,  a  decree  shall  be  entered  against  h:im,  ousting  him  of  his  said 
office,  and  declaring  the  same  to  be  vacant,  and  for  all  moneys  which  he 
may  have  unlawfully  detained ;  but  if  upon  the  hearing  of  said  cause  it  shall 
appear  that  the  defendant  is  not  guilty,  and  has  not  committed  the  fraud- 
ulent acts  complained  of,  and  that  the  state  and  the  county  have  not  been 
deprived  of  their  revenues  as  complained  of  by  the  petitioner,  a  decree  shall 
be  entered  according  to  the  facts,  and  also  a  decree  shall  be  entered  against 
the  petitioner  and  his  securities  for  any  sums  of  money  w^hich  the  defendant 
may  have  actually  lost  by  reason  of  said  proceeding. 


—  113— 


Sec.  328.  Before  any  siieli  cause  shall  be  heard,  the  petitioner  shall 
enter  into  bond  to  the  defendant,  with  security,  to  l)e  approved  by  the  circuit 
judge,  in  a  sufficient  sum  to  pay  any  damage  i]\:it  t1ie  defendant  miglit 
sustain  l)y  said  proceedings. 

Sec.  329.  Nothing  in  this  act  contained  shall  preclude  the  State  of 
Arkansas  from  prosecuting  said  county  officers,  or  others,  for  the  acts  com- 
plained of  under  any  of  the  criminal  laws  of  this  state.  Act  March  18, 
1879. 

PKOVISIONS  FOR  THE  COLLECTION  OF  OVERDUE  TAXES  FROM  CORPORATIONS. 

Sec.  o3().  Where  tlie  attorney-general  sliall  be  satisfied  from  his  own 
investigations,  or  it  is  made  to  appear  to  him  l)y  the  statement  in  waiting 
of  any  reputable  taxpayer  of  tlie  state,  that  m  consequence  of  the  failure 
from  any  cause  to  assess  and  levy  taxes,  or  because  of  any  pretended  assess- 
ment and  levy  of  taxes  upon  any  basis  of  valuation  other  than  the  true 
value  in  money  of  any  property  hereinafter  mentioned,  or  from  any  other 
cause,  that  tiiere  are  overdue  and  unpaid  taxes  owing  to  this  state,  or  any 
county  or  municipal  corporation,  or  school  district  by  any  corporation,  or 
upon  any  property  now  in  this  state  wdiich  1)elonged  to  any  corporation  at 
the  time  such  taxes  should  have  been  properly  assessed  and  paid,  that  it 
shall  be  his  dutj  to  at  once  institute  a  suit  or  suits,  in  chancery,  in  the 
name  of  the  State  of  Arkansas  for  the  collection  of  the  same,  in  any  county 
in  which  the  corporation  owing  said  taxes  may  l)e  found,  or  in  any  county 
in  which  any  part  of  such  property  as  may  have  escaped  the  payment,  in 
wiiole  or  in  part,  of  taxes  as  aforesaid  may  be  situated,  in  which  suit  or 
suits,  the  corporation  owing  said  taxes,  or  any  corporation  or  person  claim- 
ing an  interest  in  any  such  property  as  may  have  escaped  taxation  as  afore- 
said, shall  1)6  made  a  party  defendant,  and  the  governor  is  anthorized  to 
employ  any  attorneys  that  may  ho  necessary  to  assist  the  attorney-general 
in  such  suits,  for  a  compensation  not  to  exceed  five  per  centum  of  the 
amount  recovered,  the  exact  amount  of  said  compensation  to  be  fixed  by 
the  court  hearing  the  cause,  which  said  fee  sliall  be  deducted  from  the 
amount  recovered  and  paid  over  to  the  said  attorney  or  attorneys,  under  the 
direction  of  the  court  as  costs  of  the  litigation. 


—114— 


Sec.  331.  If  the  attorney-^iciicral  shall  certify  on  the  complaint  to  be 
filed  in  said  suit,  that  he  can  not  find  an}'  one  in  the  state  upon  whom 
service  can  he  luid  so  as  to  bind  said  corporation  according  to  existing  laws, 
tho  clerk  shall  enter  a  warning  order  against  said  corporation,  requiring 
tlie  defendant  to  appear  in  said  cause  on  the  first  day  of  the  next  term  of  the 
court  to  answer  said  complaint,  which  warning  order  shall  l)e  published  and 
proved  as  other  warning  orders  are  required  to  be  pu])lished  and  proved  by 
law,  and  with  the  like  effect. 

Sec.  332.  Said  complaint  shall  describe  as  nearly  as  may  be  the 
property  on  which  said  taxes  have  accrued,  and  the  state,  counties,  school 
districts  and  municipal  corporations  aforesaid,  shall  have  a  lien  on  said 
property  from  j^assage  of  this  act,  for  the  payment  of  said  overdue  taxes, 
to  be  enforced  ])y  suit  as  herein  provided. 

Sec.  333.  On  a  final  hearing  the  court  shall  determine  the  amount  of 
said  state,  county,  school  district  and  municipal  taxes,  and  the  penalties 
and  costs  due  on  the  same,  if  any,  and  to  whom  said  taxes  are  payable,  and 
shall  decree  payment  thereof  accordingly,  and  where  for  any  reason  the 
property  on  which  said  taxes  may  have  accrued  shall  not  have  been  assessed, 
the  court  shall  refer  the  matter  of  such  assessment  to  the  assessor  of  the 
county  in  which  said  property  may  lie,  who  shall  make  his  assessment  for 
any  past  year  or  years  mentioned  in  the  order  of  reference,  and  shall  return 
the  same  into  court ;  and  in  case  the  property  shall  belong,  or  have  belonged 
to  any  delinquent  railroad  company,  the  court  shall  in  like  manner  refer 
the  assessment  of  said  property  to  the  proper  officer  or  board  of  officers  or 
co]nmissioners,  Avhose  duty  it  shall  be,  at  the  time  of  the  making  of  said  ref- 
erence to  assess  property  of  like  kind,  and  they  shall  report  their  assessment 
to  the  court,  and  the  court  shall  have  power  to  hear  testimony  and  to  change 
said  assessment  as  justice  and  equity  may  require. 

Sec.  334:.  On  such  final  hearing,  the  court  shall  render  a  decree  de- 
claring and  enforcing  said  lien  for  taxes,  by  sale  of  the  property  to  which 
said  taxes  may  have  attached.  In  case  of  a  railroad,  the  lien  shall  be  decreed 
against  the  whole  line  of  the  road,  including  the  main  line  and  side  tracks, 
switches,  turnouts,  improvements,  stations,  structures,  rights  of  way,  em- 
bankmejits,  tunnels,  cuts,  ties,  trestles  and  bridges,  and  all  lands  in  the  state 


—115— 

belonging  to  such  corporations.  The  court  shall  decree  the  said  taxes  shall 
be  paid  within  three  months  after  rendering  said  decree  and  that  in  default 
thereof  said  defendant  shall  pay  a  penalty  of  ten  per  centum  on  the  amount 
of  said  taxes. 

Sec.  335.  The  sale  of  any  property  under  said  decree  shall  be  made 
in  the  same  manner  as  other  sales  are  made  under  other  decrees  foreclosing 
liens  in  chancery,  and  with  like  effect,  and  the  court  shall  distribute  any 
fund  accruing  under  this  act,  among  the  state,  counties  and  municipal  cor- 
porations, and  school  districts  entitled  thereto  by  law. 

Sec.  33G.  All  parties  liaving  any  interest  in  any  property  sold  under 
this  act,  may  redeem  the  same  at  any  time  within  one  year  from  the  date  of 
said  sale,  by  paying  into  court  the  amount  of  said  decree  and  penalty  on 
the  same,  at  the  rate  of  twenty-five  per  centum  per  annum. 

Sec.  337.  In  ease  no  such  redemption  is  made,  the  court  shall  cause 
a  deed  to  be  executed  to  said  purchaser,  conveying  said  property  to  him  ab- 
solutely, and  said  deed  shall  have  the  same  force  and  effect  that  are  given 
by  law  to  other  deeds  for  property  sold  under  decree  in  chancery. 

Sec.  338.  Suits  brought  under  this  act  shall  have  precedence  of  all 
other  suits  in  the  courts  in  which  they  may  be  pending,  and  shall  be  dis- 
posed of  without  unnecessary  delay,  and  no  appeal  from  any  decree  ren- 
dered in  any  suit  brought  under  this  act,  shall  be  taken  after  thirty  days 
from  the  date  of  such  decree. 

Sec.  339.  The  decree  rendered  in  said  suit  shall  be  for  all  taxes  due 
the  state,  and  to  the  counties,  cities  and  other  political  subdivisions  of  the 
state,  and  shall  not  be  confined  to  the  taxes  due  in  the  county  in  which  the 
suit  is  brought.    Act.  March  1,  1887,  sees.  1-10. 

EIVER  TEADERS  (a). 

Section  340.  Whoever  shall  deal  in  selling  of  goods,  wares  and  mer- 
chandise and  produce  other  than  the  growth,  produce  or  manufacture  of 
this  state  (b),  by  going  from  place  to  place  on  the  navigable  streams  within 
or  bordering  on  this  state,  in  boats  of  any  kind,  to  sell  the  same,  is  declared 
to  be  a  river  trader. 

(a)  See  Secs.  1909—1911. 

(b)  A  similar  statute  has  been  held  unconstitutional.  See  State  v.  McGin- 
nis,  37—362. 


—lie- 
Sec.  341.    Every  river  trader  shall,  before  he  commences  business  in 
this  state,  pay  for  and  take  out  license  for  the  privilege  of  trading  as  here- 
inafter provided. 

Sec.  342.  Every  river  trader  desiring  to  trade  in  this  state  shall  apply 
to  the  collector  of  the  revenue  of  the  county,  and,  on  paying  to  such  col- 
lector the  sum  of  one  hundred  dollars  as  a  state  tax,  and  the  sum  of  one 
hundred  dollars  (c)  as  a  county  tax,  lie  shall  receive  from  such  collector  a  li- 
cense to  trade  for  the  term  of  twelve  months,  which  license  shall  authorize 
such  trader  to  carry  on  his  business  within  the  limits  of  such  county. 

Sec.  343.  It  shall  be  the  duty  of  the  collector  of  the  county  where 
any  river  trader  shall  stop  for  the  purpose  of  trading,  without  having  first 
obtained  license  as  hereinbefore  provided,  to  call  upon  such  river  trader  and 
demand  payment  of  the  amount  for  such  license,  and  his  fees  and  mileage 
for  collecting  the  same,  and,  upon  the  failure  of  such  river  trader  to  pay 
said  sums,  the  collector  shall  seize  and  detain  such  boat,  and  shall  arrest 
such  river  trader  and  carry  him  before  the  nearest  justice  of  the  peace,  Avho 
shall,  without  delay,  inquire  whether  or  not  such  trader  has  been  guilty  of  a 
violation  of  the  provisions  of  this  act,  and,  if  found  guilty,  such  trader  shall 
be  adjudged  to  pay  the  amount  for  such  license  and  all  costs  of  prosecution, 
and  the  boat  and  goods  so  seized  by  the  collector,  or  so  much  thereof  as  may 
be  necessary,  shall  be  sold  to  pay  such  judgment;  and,  if  found  not  guilty, 
he  shall  be  discharged  at  the  cost  of  the  state.  Provided,  the  state  or  de- 
fendant may  appeal  from  the  judgment  of  the  justice  of  the  peace  to  the 
circuit  court. 

Sec.  344.  No  river  trader  shall  be  authorized  to  sell  any  spirituous  or 
vinous  liquors  by  virtue  of  his  license.   Act  March  6,  1875,  sees.  1-4,  9. 

ASSESSMENT  AND  PAl^MENT  OF  POLL  TAXES. 

Sec.  345.  That  at  any  time  after  the  assessment  lists  have  been  de- 
livered to  the  county  clerk  for  the  purpose  of  enabling  him  to  prepare  the 
tax-books  for  the  collector,  any  person  whose  name  has  for  any  cause  been 
omitted  from  the  said  lists  may  have  liis  name  included  in  said  list  and 
placed  upon  the  tax  lists  in  the  hands  of  the  collector  by  application  to  the 
said  clerk  at  any  time  before  the  Saturday  next  preceding  the  first  Monday 
of  July,  when  the  collector  is  required  to  make  his  final  settlement  with  the 

(c)  But  see  Sec.  6406,  6412. 


—117- 


coiintv  court.  If  the  said  application  shall  be  made  after  the  tax-books 
have  been  delivered  to  the  collector,  the  clerk  shall  certify  the  said  supple- 
mental assessment,  which  he  is  hereby  authorized  \o  make,  to  the  collector, 
and  shall  charge  to  said  collector  the  amount  of  tax  and  penalties  so  added. 
In  addition  to  the  sum  assessed  against  any  such  applicant  for  poll-tax,  the 
clerk  shall  extend  against  him  a  penalty  for  failing  to  return  his  assess- 
ment to  the  assessor  at  the  proper  time,  one  dollar — twenty-five  cents  of 
wliich  sliall  go  to  the  clerk  for  his  services,  and  seventy-five  [cents]  shall 
go  into  the  fund  for  general  county  expenses ;  and  if  said  application  shall 
be  made  after  the  10th  of  iVpril,  the  collector  shall  collect  a  penalty  of 
twenty-five  cents  for  a  failure  to  pay  the  said  poll-tax  at  the  time  pre- 
scribed for  uiaking  payment  of  taxes  without  penalty.  In  addition  to  the 
assessment  of  poll-tax  in  such  cases,  it^s  hereby  made  the  duty  of  said  clerk 
to  assess  any  property  held  by  said  applicant,  and  which,  for  any  reason, 
has  l)een  omitted  froui  the  tax-books. 

Sec.  346.  Upon  the  payment  of  poll-tax  assessed  against  any  person 
liable  therefor,  and  the  specific  penalties  imposed  for  a  failure  to  cause  the 
same  to  be  assessed  or  paid  at  the  time  allowed  for  severally  doing  these 
acts  without  penalty,  the  person  making  such  payment  shall  be  entitled  to 
receive  from  the  collector  a  separate  poll-tax  receipt,  and  to  have  his  name 
included  in  the  collector's  official  list  of  persons  who  have  paid  poll-tax; 
and  it  shall  l»e  unlawful  for  any  collector  to  refuse  to  execute  such  receipt, 
or  to  enter  on  said  list  the  name  of  any  such  person,  because  of  the  failure  or 
refusal  to  pay  the  taxes  due  upon  any  property  held  by  such  person.  But 
all  other  remedies  now  given  by  law  for  a  failure  to  pay  such  taxes  on  any 
sucli  property  are  . hereby  preserved. 

Sec.  347.  The  ''time  for  collecting  taxes,''  as  this  term  is  employed 
in  tlie  constitution  in  connection  with  the  payment  of  poll-taxes,  is  hereby 
defined  to  be  the  period  l)etween  the  first  Monday  in  January  and  the  Satur- 
day next  preceding  the  first  Monday  in  July,  on  which  last  named  date  the 
collector  is  required  by  law  to  make  his  final  settlement  with  the  county 
court.  Any  person  liable  to  pay  poll-tax,  and  who  has  paid  the  same  at  any 
time  within  the  dates  named,  shall,  if  possessed  of  the  other  qualifications 
required  by  law  of  an  elector,  be  entitled  to  vote  at  any  election  held  in  this 
state  at  any  time  before  the  first  Monday  in  July  of  the  year  succeeding  that 


—118— 


in  which  tlic  |)aYinont  is  inatk'.  The  auditor  shall  cause  to  be  printed  in  the 
blank  ])oll-tax  receipt  which  lie  is  required  to  furnish  to  the  collector,  and 
the  county  election  commissioners  are  required  to  have  printed  in  plain  type 
and  in  a  cons})icuous  ])lace  ou  the  lists  which  they  are  required  to  furnish 
to  the  election  jud^i'cs,  an  express  statenuuit  of  the  liuie  within  which  the 
payment  in  any  ])articnlar  case  will  authorize  the  tax-payer,  otherwise  qual- 
ified, to  vote.  The  auditor  shall  furnish  to  each  collector  in  the  state  as 
many  blaidv  j)oll-tax  receipts  containing-  th(^  stateuient  aforesaid,  as  will  be 
necessary  to  supply  to  each  taxj)ayer  a  ]n'o])er  I'eceipt.  It  is  hereby  made  un- 
lawful for  the  auditor  to  fail  to  furliish  to  such  collector  a  sufficiency  of 
said  l)lanks,  or  for  any  collector  to  furnish  to  any  taxpayer  a  receipt  ])re- 
pared  (Otherwise  than  on  one  of  said  official  blanks.  It  is  made  the  dut}^  of 
the  collectoi-  at  the  tinu^  he  uiakes  liis  final  settlement  with  the  state  treas- 
urer to  deliver  to  the  auditor  all  imused  blanks.  If  the  collector  shall  fail 
to  file  said  uuuscmI  blank  receipts,  the  auditor  shall  charge  him  on  his 
account  for  the  benefit  of  the  general  revenue  fund  with  a  sum  equal  to  one 
($1 )  dollar  for  each  of  said  blanks  not  so  returned,  and  the  auditor  shall 
not  issue  to  the  said  collector  a  (/uirtus  until  said  sum  is  fully  paid,  and  in 
addition  thereto  the  collector  shall  be  liable  to  the  penalties  prescribed  by 
this  act  as  for  a  violation  of  its  provisions.    Act  March  18,  1895. 

FEEREES. 

Sec.  'US.  Xo  person  shall  keep  any  ferry  over  or  across  any  public 
navigable  stream  or  lake,  so  as  to  charge  any  com]K^nsation  for  crossing  the 
same,  without  first  procuring  a  license  from  the  cf)unty  court  of  the  cofmty 
in  which  such  ferry  is  situated. 

Sec.  :U9.  Before  any  ferry  shall  be  estaldished,  the  court  shall  de- 
termiiu'  what  lax  shall  be  paid  by  sucli  applicant  for  the  privilege  of  such 
ferry,  which  shall  not  be  less  than  one  dollar  nor  more  than  one  hundred 
dollars,    h'er.  Stat.,  chap.  (52,  sees.  1-8. 

Sec.  o50.  It  shall  be  the  duty  of  the  clerk  of  the  county  court,  im- 
mediately aft{;r  the  ass(-ssnu>nt  of  any  tax  for  ferry  ])rivileges  by  the  court, 
to  issue  a  license  for  the  ferryman  to  whom  sudi  pri\ileges  were  granted, 
and  to  deliver  the  same  to  the  sherilV.  and  charge  him  with  the  amount 


—119— 


thereof,  in  the  same  maimer  that  he  is  required  to  ])e  charged  with  otlier 
county  revenue.   Ih.,  sec.  3. 

Sec.  351.  The  sheriff  shall  settle  for  the  amount  collected  hy  him  for 
ferry  tax  in  the  manner  and  at  the  time  that  ]\e  is  required  to  settle  for  other 
revenue  of  the  county.   lb.,  sec.  7. 

Sec.  352.  All  property  within  the  jurisdiction  of  this  state,  and  any 
interest  therein,  whether  belonging  to  inhabitants  of  this  state  or  not,  and 
whether  tangil)le  or  intangible,  which  shall  pass  by  will  or  by  tlie  intestate 
laws  of  this  state,  or  by  deed,  grant,  sale  or  gift,  made  or  intended  to  take 
effect  in  possession  after  the  death  of  the  grantor,  to  any  person  or  corpora- 
tion in  trust  or  otherwise,  other  than  to  or  for  the  use  of  the  father,  motlier, 
husband,  wife,  lineal  descendant,  adopted  child  and  the  lineal  descendants 
of  an  adopted  child  of  decedent,  shall  be  liable  to  a  tax  of  five  (5)  per 
centum  of  its  value  for  the  use  of  the  state;  and  all  executors,  administra- 
tors, and  other  trustees,  and  any  such  grantee  under  a  conveyance  made 
during  tlie  grantor's  life,  shall  be  liable  for  all  such  taxes,  with  interest 
until  the  same  shall  have  l)een  paid  as  hereinafter  directed. 

Sec.  353.  When  any  person  shall  bequeath  or  devise  any  property  to 
or  for  the  use  of  father,  mother,  husband,  wife,  lineal  descendant,  an 
adopted  child  or  the  lineal  descendant  of  any  adopted  child,  during  life  or 
for  a  term  of  years  and  the  remainder  to  a  collateral  heir,  or  to  a  stranger 
to  the  blood,  the  value  of  the  prior  estate  shall,  within  sixty  (60)  days 
after  the  death  of  the  testator,  be  appraised  in  the  manner  hereinafter  pro- 
vided, and  deducted  from  the  appraised  value  of  such  property,  and  the 
tax  on  the  remainder  shall  be  payal)le  one  (1)  year  from  the  death  of  said, 
testator,  and  together  with  any  interest  that  may  accrue  on  the  same,  l)e  and 
remain  a  lien  on  said  property  till  paid  to  the  state. 

Sec.  354.  Whenever  a  decedent  appoints  one  (1)  or  more  executors 
or  trustees,  and  in  lieu  of  their  allowance  makes  a  devise  or  bequest  of  prop- 
erty to  them  which  would  otherwise  be  liable  to  said  tax,  or  appoints  them 
his  residuary  legatees  and  said  bequests,  devises  or  residuary  legacies  exceed 
what  would  be  a  reasonable  compensation  for  their  services,  such  excess 
shall  be  liable  to  such  tax,  and  the  court  of  probate  having  jurisdiction  of 
their  accounts  shall  fix  such  compensation. 


—120— 


Sec.  355.  All  taxes  imposed  by  this  act  shall  be  payable  to  the  treas- 
urer of  tlie  state  hy  the  executors,  administrators  or  trustees^  one  (1)  year 
from  the  death  of  said  testator  or  intestate ;  and  if  the  same  are  not  so  paid, 
interest  at  the  rate  of  nine  (9)  per  centum  shall  be  charged  them  and  col- 
lected from  the  time  said  tax  became  due. 

Sec.  356.  Any  administrator,  executor,  or  trustee  having  in  charge 
or  trust  any  property  subject  to  said  tax  shall  deduct  the  tax  therefrom,  or 
shall  collect  the  tax  thereon  from  the  legatee  or  person  entitled  to  said 
property,  and  he  shall  not  deliver  any  specific  legacy  or  property  subject  t^ 
said  tax  to  any  person  until  he  has  collected  the  tax  thereon. 

Sec.  35T.  Whenever  any  legacies  subject  to  said  tax  shall  be  charged 
upon  or  paAahle  out  of  any  real  estate,  the  heir  of  devisee,  before  paying 
the  same  sliall  deduct  said  tax  therefrom  and  pay  it  to  the  executor,  admin- 
istrator or  trustee,  and  the  same  shall  remain  a  charge  upon  said  real  estate 
until  it  IS  paid  ;  and  payment  thereof  shall  be  enforced  by  the  executor,  ad- 
ministrator or  trustee,  in  the  same  manner  as  the  payment  of  the  legacy 
itself  could  be  enforced. 

Sec.  358.  If  any  such  legacy  be  given  in  money  to  any  person  for  a 
limited  period,  such  administrator,  executor,  or  trustee,  shall  retain  the  tax 
on  the  whole  amount :  but  if  it  be  not  in  money,  he  shall  make  an  applica- 
tion to  the  court  having  jurisdiction  of  his  accounts  to  make  an  apportion- 
ment, if  tlie  case  require  it,  of  the  sum  to  be  paid  into  his  hands  by  such 
legatee  on  account  of  said  tax  and  for  such  further  order  as  the  case  may 
require. 

Sec.  359.  All  administrators,  executors  and  trustees  shall  have  power 
to  sell  so  much  of  the  estate  of  the  deceased  as  will  enable  them  to  pay  said 
tax  in  the  same  manner  as  they  may  be  empowered  to  do  for  the  payment 
of  his  debts. 

Sec.  3()0.  AVhenever  any  of  the  real  estate  of  a  decedent  shall  so  pass 
to  anotJier  person  as  to  become  subject  to  said  tax,  the  executor,  adminis- 
trator or  trustee  of  tlie  decedent  shall  inform  the  state  treasurer  thereof 
within  six  (G)  months  after  he  has  assumed  the  duties  of  his  trust,  or  if  the 
fact  is  not  known  to  liim  witliin  tliat  time,  then  within  one  (1)  month  from 
tlie  time  that  it  docs  become  so  known  to  him. 


—121  — 


Sec.  361.  Whenever,  for  any  reason,  the  devisee,  legatee  or  heir  who 
has  paid  any  such  tax  shall  refund  any  portion  of  the  property  on  which 
it  was  paid,  or  it  shall  be  judicially  determined  that  the  whole  or  any  part 
of  such  tax  ought  not  to  have  been  paid,  said  tax,  or  the  due  proportional 
part  of  it,  shall  be  paid  back  to  him  by  the  executor,  administrator  or 
trustee,  if  the  said  tax  has  not  been  paid  to  the  state  treasurer,  or  by  him  if 
it  has  been  so  paid. 

Sec.  362.  The  value  of  such  property  as  may  be  subject  to  said  tax 
shall  be  its  actual  value  as  found  hy  tlie  court  of  probate,  but  the  state 
treasurer,  or  any  person  interested  in  the  succession  to  said  property,  may 
apply  to  the  court  of  probate  having  jurisdiction  of  the  estate,  or  to  the 
circuit  court  in  case  there  is  no  administration,  and  on  such  application  said 
court  shall  appoint  three  (3)  disinterested  persons  who  being  first  sworn^ 
shall  view  and  appraise  such  property  at  its  actual  market  value  for  the 
purposes  of  said  tax,  and  shall  make  return  thereof  to  the  court,  which 
return  may  be  accepted  by  said  court  and  if  accepted  shall  be  binding.  And 
the  fees  of  the  appraiser  shall  be  such  as  are  customary  in  the  administra- 
tion of  estates.  In  the  case  of  an  annuity  or  life  estate,  the  value  thereof 
shall  be  determined  by  the  tables  of  mortality  employed  by  insurance 
actuaries  and  five  (5)  per  centimi  compound  interest. 

Sec.  363.  The  court  of  probate  having  either  principal  or  ancillary 
jurisdiction  of  the  settlement  of  the  estate  of  a  decedent  shall  have  juris- 
diction to  hear  and  determine  all  questions  in  relation  to  said  tax  that  may 
arise  affecting  any  devise,  legacy  or  inheritance  under  this  act  subject  to 
appeal  as  in  other  cases  and  the  state  treasurer  shall  represent  the  interests 
of  the  state  in  any  such  proceedings. 

Sec.  361.  Xo  final  settlement  of  the  account  of  any  executor,  admin- 
istrator, or  trustee,  shall  be  confirmed  by  any  probate  court  unless  it  shall 
show,  and  the  judge  shall  find,  that  all  taxes  imposed  by  the  provisions  of 
this  act  upon  any  property  or  interest  therein  belonging  to  the  estate  to  be 
settled  by  said  account  shall  have  been  paid,  and  the  receipt  of  the  treas- 
urer of  the  state  for  such  tax  shall  be  the  proper  voucher  for  such  payment. 
Act  May  23,  1901. 


